Analyzing Companies Performance

This project represents our inaugural analysis of four companies within the commercial sector over a three-year period, from 2021 to 2023, segmented by quarters. The database utilized in this analysis is entirely hypothetical and does not reflect actual figures or pertain to any real-world company.

Through comprehensive data analysis, we have extracted key performance indicators (KPIs) for each of the four companies. Based on these KPIs, we have formulated conclusions and developed strategic recommendations for our organization.

Scenario: I am a financial analyst at Tech Company, which operates in a commercial market comprising four companies. Our company has been experiencing a decline in both product sales and profits over time, unlike our competitors who are enjoying high profitability.

->NOTE: If you have any confusing just read Print Function in the at the Code it will be highly enough.

Below is the original hypothetical database used in this analysis:

library(opencpu)
## Loading config from C:/Users/A.Dawod/AppData/Local/R/win-library/4.4/opencpu/config/defaults.conf
## Loading config from C:\Users\A.Dawod\AppData\Roaming/R/config/R/opencpu/user.conf
## Welcome to OpenCPU!
library(readxl)
library(dplyr)
## 
## Attaching package: 'dplyr'
## The following objects are masked from 'package:stats':
## 
##     filter, lag
## The following objects are masked from 'package:base':
## 
##     intersect, setdiff, setequal, union
library(tidyr)
options(tibble.width = Inf, tibble.print_min = Inf, tibble.print_max = Inf)
income_statment <- read_excel("D:/Project/Project_Four_Companies(Orginal).xlsx", sheet = 1)
balance_sheet_Assets <- read_excel("D:/Project/Project_Four_Companies(Orginal).xlsx", sheet = 2)
balance_sheet_L_S <- read_excel("D:/Project/Project_Four_Companies(Orginal).xlsx", sheet = 3)
excel_data<-bind_rows(income_statment,balance_sheet_Assets,balance_sheet_L_S)
### Display the data
print(income_statment)
## # A tibble: 48 × 12
##    Company Quarter  Year Revenue    COGS Gross_Profit Operating_Expenses    EBIT
##    <chr>   <chr>   <dbl>   <dbl>   <dbl>        <dbl>              <dbl>   <dbl>
##  1 Tech    Q1       2021 648721. 365391.      283331.            189537.  93793.
##  2 Tech    Q2       2021 565250. 260978.      304271.            127755. 176516.
##  3 Tech    Q3       2021 758622. 454160.      304462.            172230. 132231.
##  4 Tech    Q4       2021 669067. 350268.      318798.            143990. 174809.
##  5 Tech    Q1       2022 881818. 429210.      452608.            256685. 195924.
##  6 Tech    Q2       2022 518744. 278455.      240289.            121972. 118317.
##  7 Tech    Q3       2022 656602. 344829.      311773.            133764. 178009.
##  8 Tech    Q4       2022 922800. 489665.      433135.            250773. 182361.
##  9 Tech    Q1       2023 639024. 348730.      290295.            178966. 111329.
## 10 Tech    Q2       2023 595526. 336003.      259523.            150406. 109117.
## 11 Tech    Q3       2023 869983. 390271.      479712.            212269. 267442.
## 12 Tech    Q4       2023 731067. 436447.      294620.            212877.  81743.
## 13 Speed   Q1       2021 657220. 333620.      323600.            186260. 137340.
## 14 Speed   Q2       2021 980669. 576060.      404609.            241333. 163276.
## 15 Speed   Q3       2021 551447. 314556.      236891.            163765.  73126.
## 16 Speed   Q4       2021 787047. 347393.      439655.            234290. 205365.
## 17 Speed   Q1       2022 641032. 308822.      332209.            171591. 160618.
## 18 Speed   Q2       2022 563315. 310093.      253222.            156534.  96688.
## 19 Speed   Q3       2022 994683. 502147.      492537.            286637. 205899.
## 20 Speed   Q4       2022 658016. 344925.      313091.            142805. 170286.
## 21 Speed   Q1       2023 574977. 330688.      244288.            132368. 111921.
## 22 Speed   Q2       2023 677225. 282789.      394436.            139115. 255320.
## 23 Speed   Q3       2023 900921. 386850.      514072.            216327. 297745.
## 24 Speed   Q4       2023 520673. 230877.      289795.            117837. 171958.
## 25 Maclr   Q1       2021 575230. 309856.      265373.            155277. 110097.
## 26 Maclr   Q2       2021 588116. 331783.      256333.            134266. 122067.
## 27 Maclr   Q3       2021 830948. 495346.      335602.            231040. 104562.
## 28 Maclr   Q4       2021 610934. 327718.      283216.            174450. 108765.
## 29 Maclr   Q1       2022 621120. 297236.      323884.            173750. 150134.
## 30 Maclr   Q2       2022 844889. 459040.      385850.            226940. 158910.
## 31 Maclr   Q3       2022 573364. 306862.      266502.            153783. 112719.
## 32 Maclr   Q4       2022 849582. 352117.      497464.            218594. 278871.
## 33 Maclr   Q1       2023 810913. 403150.      407763.            194734. 213029.
## 34 Maclr   Q2       2023 634501. 256295.      378206.            137244. 240962.
## 35 Maclr   Q3       2023 525940. 290613.      235327.            148695.  86632.
## 36 Maclr   Q4       2023 723581. 348445.      375136.            157471. 217665.
## 37 Dain    Q1       2021 582244. 316333.      265911.            174002.  91909.
## 38 Dain    Q2       2021 600186. 334554.      265632.            122685. 142947.
## 39 Dain    Q3       2021 950352. 556525.      393827.            272291. 121536.
## 40 Dain    Q4       2021 970666. 471660.      499005.            243956. 255049.
## 41 Dain    Q1       2022 512620. 214573.      298047.            145761. 152286.
## 42 Dain    Q2       2022 562047. 268560.      293487.            136949. 156538.
## 43 Dain    Q3       2022 690394. 402282.      288113.            147043. 141069.
## 44 Dain    Q4       2022 892523. 534628.      357894.            209652. 148242.
## 45 Dain    Q1       2023 786445. 346214.      440230.            219762. 220468.
## 46 Dain    Q2       2023 916610. 455940.      460670.            195881. 264789.
## 47 Dain    Q3       2023 744888. 362262.      382626.            166597. 216030.
## 48 Dain    Q4       2023 883215. 404156.      479059.            225678. 253381.
##    Interest_Expense     EBT Tax_Expense Net_Income
##               <dbl>   <dbl>       <dbl>      <dbl>
##  1            1851.  91943.      27583.     64360.
##  2            4469. 172047.      51614.    120433.
##  3           11493. 120738.      36222.     84517.
##  4            3853. 170956.      51287.    119669.
##  5            5038. 190885.      57266.    133620.
##  6            8259. 110058.      33017.     77041.
##  7            9580. 168429.      50529.    117901.
##  8            6491. 175870.      52761.    123109.
##  9            4776. 106553.      31966.     74587.
## 10            2377. 106740.      32022.     74718.
## 11           12389. 255054.      76516.    178538.
## 12            9481.  72262.      21679.     50583.
## 13            7072. 130267.      39080.     91187.
## 14            4385. 158890.      47667.    111223.
## 15           12872.  60254.      18076.     42178.
## 16            6518. 198846.      59654.    139192.
## 17            3458. 157160.      47148.    110012.
## 18            9235.  87454.      26236.     61218.
## 19            7179. 198721.      59616.    139104.
## 20           13524. 156763.      47029.    109734.
## 21            2566. 109355.      32806.     76548.
## 22            6512. 248808.      74642.    174166.
## 23           13653. 284092.      85227.    198864.
## 24            7282. 164677.      49403.    115274.
## 25            9862. 100234.      30070.     70164.
## 26            4384. 117683.      35305.     82378.
## 27            5103.  99459.      29838.     69621.
## 28            4117. 104649.      31395.     73254.
## 29            6447. 143687.      43106.    100581.
## 30           13040. 145870.      43761.    102109.
## 31            6570. 106149.      31845.     74304.
## 32            7506. 271365.      81409.    189955.
## 33            7960. 205068.      61521.    143548.
## 34            3816. 237146.      71144.    166003.
## 35            5566.  81066.      24320.     56746.
## 36           16794. 200871.      60261.    140610.
## 37            9789.  82120.      24636.     57484.
## 38            3878. 139069.      41721.     97348.
## 39            4735. 116801.      35040.     81761.
## 40           19283. 235767.      70730.    165037.
## 41            2081. 150205.      45061.    105143.
## 42            8831. 147707.      44312.    103395.
## 43            9876. 131194.      39358.     91836.
## 44            7790. 140453.      42136.     98317.
## 45            6859. 213609.      64083.    149526.
## 46            4909. 259880.      77964.    181916.
## 47            4101. 211929.      63579.    148350.
## 48           12799. 240582.      72175.    168408.
print(balance_sheet_Assets)
## # A tibble: 48 × 9
##    Company Quarter  Year    Cash Accounts_Receivable Inventory Current_Assets
##    <chr>   <chr>   <dbl>   <dbl>               <dbl>     <dbl>          <dbl>
##  1 Tech    Q1       2021 108280.              67301.    60333.        235914.
##  2 Tech    Q2       2021  74653.              57080.    36565.        168298.
##  3 Tech    Q3       2021  59313.              84926.    59168.        203407.
##  4 Tech    Q4       2021 121790.             108084.    66411.        296284.
##  5 Tech    Q1       2022  55973.             113650.    48630.        218253.
##  6 Tech    Q2       2022  80702.             102817.    33238.        216757.
##  7 Tech    Q3       2022  88388.             127710.    61840.        277938.
##  8 Tech    Q4       2022  67934.             129025.    86907.        283866.
##  9 Tech    Q1       2023  72952.              67319.    69029.        209300.
## 10 Tech    Q2       2023 132511.              92360.    46537.        271407.
## 11 Tech    Q3       2023 114974.             163541.    42600.        321115.
## 12 Tech    Q4       2023  54695.              81079.    84751.        220525.
## 13 Speed   Q1       2021 114201.             124978.    56891.        296070.
## 14 Speed   Q2       2021  55393.             170537.   101008.        326938.
## 15 Speed   Q3       2021 117534.              80479.    47351.        245365.
## 16 Speed   Q4       2021  63231.             114318.    53936.        231486.
## 17 Speed   Q1       2022  90856.              64648.    51327.        206832.
## 18 Speed   Q2       2022 127823.              80929.    50100.        258853.
## 19 Speed   Q3       2022  92629.             128247.    65873.        286749.
## 20 Speed   Q4       2022  93628.             123767.    41367.        258762.
## 21 Speed   Q1       2023 109554.              91860.    52643.        254056.
## 22 Speed   Q2       2023  56288.             106295.    38850.        201433.
## 23 Speed   Q3       2023  55336.             108447.    51040.        214822.
## 24 Speed   Q4       2023 110499.              77886.    25332.        213716.
## 25 Maclr   Q1       2021 114330.              61252.    44240.        219822.
## 26 Maclr   Q2       2021  52048.             108249.    66052.        226348.
## 27 Maclr   Q3       2021  82547.             112199.    95321.        290067.
## 28 Maclr   Q4       2021  88720.              97200.    49054.        234974.
## 29 Maclr   Q1       2022  60878.             114294.    34612.        209784.
## 30 Maclr   Q2       2022  76411.             129880.    50996.        257286.
## 31 Maclr   Q3       2022 121766.              71789.    60031.        253586.
## 32 Maclr   Q4       2022  57241.             143620.    48755.        249616.
## 33 Maclr   Q1       2023 144067.              86458.    58828.        289354.
## 34 Maclr   Q2       2023  66585.              66363.    49833.        182781.
## 35 Maclr   Q3       2023  58025.              89493.    32418.        179936.
## 36 Maclr   Q4       2023  94109.             120419.    41572.        256100.
## 37 Dain    Q1       2021  73285.              79141.    62189.        214615.
## 38 Dain    Q2       2021 118274.             104071.    53933.        276278.
## 39 Dain    Q3       2021  81358.             141023.   101902.        324283.
## 40 Dain    Q4       2021  68008.             129744.    84692.        282444.
## 41 Dain    Q1       2022 109980.              71892.    33210.        215083.
## 42 Dain    Q2       2022  86083.              91393.    37635.        215110.
## 43 Dain    Q3       2022 128536.              87550.    66957.        283043.
## 44 Dain    Q4       2022 104447.             105628.    73960.        284034.
## 45 Dain    Q1       2023  77457.             143409.    38354.        259219.
## 46 Dain    Q2       2023  55170.             139965.    46134.        241270.
## 47 Dain    Q3       2023  65167.             127152.    42307.        234625.
## 48 Dain    Q4       2023 136867.             153258.    62151.        352276.
##    Property_Plant_Equipment Total_Assets
##                       <dbl>        <dbl>
##  1                  443446.      679359.
##  2                  511039.      679337.
##  3                  722988.      926396.
##  4                  429426.      725711.
##  5                  678703.      896957.
##  6                  316051.      532808.
##  7                  612841.      890780.
##  8                  641802.      925668.
##  9                  552724.      762025.
## 10                  451042.      722449.
## 11                  821941.     1143056.
## 12                  428256.      648781.
## 13                  633618.      929688.
## 14                  797465.     1124403.
## 15                  350246.      595611.
## 16                  742286.      973772.
## 17                  472693.      679524.
## 18                  539829.      798682.
## 19                  601560.      888308.
## 20                  572648.      831410.
## 21                  539313.      793370.
## 22                  482278.      683711.
## 23                  793787.     1008609.
## 24                  299183.      512899.
## 25                  368782.      588604.
## 26                  301009.      527357.
## 27                  438240.      728307.
## 28                  461854.      696828.
## 29                  329171.      538955.
## 30                  795166.     1052452.
## 31                  553414.      807000.
## 32                  590739.      840355.
## 33                  419548.      708902.
## 34                  402763.      585544.
## 35                  274814.      454750.
## 36                  700231.      956332.
## 37                  302316.      516931.
## 38                  341741.      618019.
## 39                  584138.      908421.
## 40                  695754.      978198.
## 41                  411458.      626541.
## 42                  547019.      762129.
## 43                  482859.      765902.
## 44                  712916.      996950.
## 45                  615757.      874977.
## 46                  681385.      922655.
## 47                  581578.      816203.
## 48                  523843.      876119.
print(balance_sheet_L_S)
## # A tibble: 48 × 12
##    Company Quarter  Year Accounts_Payable Short_Term_Debt Current_Liabilities
##    <chr>   <chr>   <dbl>            <dbl>           <dbl>               <dbl>
##  1 Tech    Q1       2021           64310.          82956.             147266.
##  2 Tech    Q2       2021           34109.          64510.              98619.
##  3 Tech    Q3       2021           52609.         114660.             167269.
##  4 Tech    Q4       2021           47387.         107439.             154827.
##  5 Tech    Q1       2022           47422.         130525.             177948.
##  6 Tech    Q2       2022           51469.          70189.             121658.
##  7 Tech    Q3       2022           68962.          93160.             162122.
##  8 Tech    Q4       2022           92628.          98568.             191196.
##  9 Tech    Q1       2023           56606.          90380.             146987.
## 10 Tech    Q2       2023           43997.          82808.             126805.
## 11 Tech    Q3       2023           62431.         128085.             190516.
## 12 Tech    Q4       2023           64435.         125726.             190161.
## 13 Speed   Q1       2021           64772.          74729.             139501.
## 14 Speed   Q2       2021           78770.         192558.             271328.
## 15 Speed   Q3       2021           46572.          84371.             130943.
## 16 Speed   Q4       2021           62834.          92974.             155809.
## 17 Speed   Q1       2022           38498.         119104.             157602.
## 18 Speed   Q2       2022           43219.          98778.             141997.
## 19 Speed   Q3       2022           94898.         192936.             287834.
## 20 Speed   Q4       2022           49201.          85096.             134297.
## 21 Speed   Q1       2023           58343.          77501.             135844.
## 22 Speed   Q2       2023           44772.         100302.             145075.
## 23 Speed   Q3       2023           62281.         121023.             183304.
## 24 Speed   Q4       2023           28680.          97510.             126190.
## 25 Maclr   Q1       2021           34330.          58318.              92649.
## 26 Maclr   Q2       2021           42400.          97854.             140253.
## 27 Maclr   Q3       2021           65110.         107651.             172761.
## 28 Maclr   Q4       2021           58549.         121313.             179862.
## 29 Maclr   Q1       2022           50651.         119400.             170050.
## 30 Maclr   Q2       2022           85335.          88028.             173363.
## 31 Maclr   Q3       2022           40485.          65364.             105849.
## 32 Maclr   Q4       2022           69875.          87218.             157093.
## 33 Maclr   Q1       2023           59586.         109525.             169111.
## 34 Maclr   Q2       2023           41490.         122399.             163888.
## 35 Maclr   Q3       2023           47917.          98455.             146372.
## 36 Maclr   Q4       2023           63729.         134469.             198198.
## 37 Dain    Q1       2021           57002.         113184.             170186.
## 38 Dain    Q2       2021           39148.          65784.             104933.
## 39 Dain    Q3       2021           85216.         113397.             198613.
## 40 Dain    Q4       2021           50292.         106791.             157082.
## 41 Dain    Q1       2022           28161.         102249.             130410.
## 42 Dain    Q2       2022           27863.          96623.             124485.
## 43 Dain    Q3       2022           43686.          82917.             126602.
## 44 Dain    Q4       2022           91711.         173419.             265130.
## 45 Dain    Q1       2023           64621.          85810.             150432.
## 46 Dain    Q2       2023           76721.         160293.             237014.
## 47 Dain    Q3       2023           44534.         144499.             189033.
## 48 Dain    Q4       2023           44532.         149466.             193998.
##    Long_Term_Debt Total_Liabilities Common_Stock Retained_Earnings
##             <dbl>             <dbl>        <dbl>             <dbl>
##  1        160837.           308104.       71442.           299814.
##  2        127204.           225823.       79474.           374041.
##  3        162520.           329789.      171887.           424720.
##  4        201878.           356704.      106769.           262237.
##  5        209180.           387128.      177363.           332466.
##  6        202107.           323765.       79501.           129542.
##  7        202316.           364437.       90511.           435831.
##  8        284823.           476020.      128473.           321176.
##  9        251022.           398008.      125990.           238027.
## 10        144322.           271128.      128804.           322517.
## 11        244334.           434850.      157226.           550980.
## 12        258044.           448205.       75005.           125570.
## 13        162815.           302316.      101205.           526167.
## 14        261117.           532444.      135087.           456871.
## 15        112768.           243710.       73998.           277902.
## 16        240255.           396064.      147404.           430304.
## 17        170774.           328376.       86298.           264851.
## 18        196709.           338706.      147594.           312382.
## 19        267547.           555381.      141488.           191439.
## 20        221145.           355443.      150633.           325334.
## 21        213839.           349682.      156983.           286704.
## 22        246812.           391887.       72033.           219791.
## 23        192409.           375712.      156985.           475911.
## 24        143953.           270144.       99425.           143330.
## 25        197550.           290199.       66111.           232294.
## 26        197771.           338024.       71068.           118266.
## 27        298477.           471238.       82858.           174211.
## 28        123230.           303092.       97538.           296198.
## 29        189844.           359894.       55473.           123588.
## 30        200333.           373697.      196870.           481886.
## 31        188357.           294207.       86380.           426413.
## 32        278273.           435366.      140733.           264256.
## 33        318536.           487648.      114434.           106820.
## 34        135318.           299207.      111400.           174938.
## 35        197094.           343465.       78447.            32838.
## 36        232472.           430670.       98407.           427255.
## 37        142841.           313028.       82810.           121094.
## 38        183692.           288624.      119990.           209404.
## 39        303768.           502381.      152858.           253182.
## 40        253633.           410716.      115137.           452345.
## 41        116987.           247397.       88604.           290540.
## 42        172561.           297046.      128558.           336524.
## 43        192777.           319380.       93567.           352956.
## 44        260814.           525944.      179644.           291363.
## 45        168639.           319070.      149288.           406619.
## 46        326490.           563504.      111183.           247967.
## 47        177712.           366745.       89138.           360320.
## 48        286847.           480844.      104565.           290710.
##    Shareholders_Equity Total_Liabilities_and_Equity
##                  <dbl>                        <dbl>
##  1             371256.                      679359.
##  2             453515.                      679337.
##  3             596607.                      926396.
##  4             369006.                      725711.
##  5             509829.                      896957.
##  6             209043.                      532808.
##  7             526343.                      890780.
##  8             449648.                      925668.
##  9             364016.                      762025.
## 10             451321.                      722449.
## 11             708206.                     1143056.
## 12             200576.                      648781.
## 13             627372.                      929688.
## 14             591958.                     1124403.
## 15             351900.                      595611.
## 16             577708.                      973772.
## 17             351148.                      679524.
## 18             459976.                      798682.
## 19             332927.                      888308.
## 20             475968.                      831410.
## 21             443687.                      793370.
## 22             291824.                      683711.
## 23             632897.                     1008609.
## 24             242755.                      512899.
## 25             298405.                      588604.
## 26             189333.                      527357.
## 27             257069.                      728307.
## 28             393736.                      696828.
## 29             179061.                      538955.
## 30             678755.                     1052452.
## 31             512793.                      807000.
## 32             404989.                      840355.
## 33             221254.                      708902.
## 34             286338.                      585544.
## 35             111285.                      454750.
## 36             525661.                      956332.
## 37             203904.                      516931.
## 38             329395.                      618019.
## 39             406040.                      908421.
## 40             567482.                      978198.
## 41             379144.                      626541.
## 42             465082.                      762129.
## 43             446523.                      765902.
## 44             471006.                      996950.
## 45             555906.                      874977.
## 46             359151.                      922655.
## 47             449458.                      816203.
## 48             395274.                      876119.
 Tech <- read_excel("D:/Project/P_Adjusted2.xlsx", sheet = 1)
## New names:
## • `` -> `...2`
## • `` -> `...3`
## • `` -> `...4`
## • `` -> `...5`
## • `` -> `...6`
## • `` -> `...7`
## • `` -> `...8`
## • `` -> `...9`
## • `` -> `...10`
## • `` -> `...11`
## • `` -> `...12`
## • `` -> `...13`
 Speed <- read_excel("D:/Project/P_Adjusted2.xlsx", sheet = 2)
## New names:
## • `` -> `...2`
## • `` -> `...3`
## • `` -> `...4`
## • `` -> `...5`
## • `` -> `...6`
## • `` -> `...7`
## • `` -> `...8`
## • `` -> `...9`
## • `` -> `...10`
## • `` -> `...11`
## • `` -> `...12`
## • `` -> `...13`
 Maclr <- read_excel("D:/Project/P_Adjusted2.xlsx", sheet = 3)
## New names:
## • `` -> `...2`
## • `` -> `...3`
## • `` -> `...4`
## • `` -> `...5`
## • `` -> `...6`
## • `` -> `...7`
## • `` -> `...8`
## • `` -> `...9`
## • `` -> `...10`
## • `` -> `...11`
## • `` -> `...12`
## • `` -> `...13`
 Dain <- read_excel("D:/Project/P_Adjusted2.xlsx", sheet = 4)
## New names:
## • `` -> `...2`
## • `` -> `...3`
## • `` -> `...4`
## • `` -> `...5`
## • `` -> `...6`
## • `` -> `...7`
## • `` -> `...8`
## • `` -> `...9`
## • `` -> `...10`
## • `` -> `...11`
## • `` -> `...12`
## • `` -> `...13`
print(Tech)
## # A tibble: 33 × 13
##    `Income Statement`               ...2   ...3   ...4   ...5   ...6   ...7  
##    <chr>                            <chr>  <chr>  <chr>  <chr>  <chr>  <chr> 
##  1 <NA>                             2021   <NA>   <NA>   <NA>   2022   <NA>  
##  2 Quarter                          Q1     Q2     Q3     Q4     Q1     Q2    
##  3 Revenue                          648721 565250 758622 669067 881818 518744
##  4 COGS                             365391 260978 454160 350268 429210 278455
##  5 Gross_Profit                     283331 304271 304462 318798 452608 240289
##  6 Operating_Expenses               189537 127755 172230 143990 256685 121972
##  7 EBIT                             93793  176516 132231 174809 195924 118317
##  8 Interest_Expense                 1851   4469   11493  3853   5038   8259  
##  9 EBT                              91943  172047 120738 170956 190885 110058
## 10 Tax_Expense                      27583  51614  36222  51287  57266  33017 
## 11 Net_Income                       64360  120433 84517  119669 133620 77041 
## 12 Balance Sheet                    <NA>   <NA>   <NA>   <NA>   <NA>   <NA>  
## 13 Assets                           <NA>   <NA>   <NA>   <NA>   <NA>   <NA>  
## 14 <NA>                             2021   <NA>   <NA>   <NA>   2022   <NA>  
## 15 Quarter                          Q1     Q2     Q3     Q4     Q1     Q2    
## 16 Cash                             108280 74653  59313  121790 55973  80702 
## 17 Accounts_Receivable              67301  57080  84926  108084 113650 102817
## 18 Inventory                        60333  36565  59168  66411  48630  33238 
## 19 Current_Assets                   235914 168298 203407 296284 218253 216757
## 20 Property_Plant_Equipment         443446 511039 722988 429426 678703 316051
## 21 Total_Assets                     679359 679337 926396 725711 896957 532808
## 22 Liability & Shareholder's Equity <NA>   <NA>   <NA>   <NA>   <NA>   <NA>  
## 23 <NA>                             2021   <NA>   <NA>   <NA>   2022   <NA>  
## 24 Quarter                          Q1     Q2     Q3     Q4     Q1     Q2    
## 25 Accounts_Payable                 64310  34109  52609  47387  47422  51469 
## 26 Short_Term_Debt                  82956  64510  114660 107439 130525 70189 
## 27 Current_Liabilities              147266 98619  167269 154827 177948 121658
## 28 Long_Term_Debt                   160837 127204 162520 201878 209180 202107
## 29 Total_Liabilities                308104 225823 329789 356704 387128 323765
## 30 Common_Stock                     71442  79474  171887 106769 177363 79501 
## 31 Retained_Earnings                299814 374041 424720 262237 332466 129542
## 32 Shareholders_Equity              371256 453515 596607 369006 509829 209043
## 33 Total_Liabilities_and_Equity     679359 679337 926396 725711 896957 532808
##    ...8   ...9   ...10  ...11  ...12   ...13 
##    <chr>  <chr>  <chr>  <chr>  <chr>   <chr> 
##  1 <NA>   <NA>   2023   <NA>   <NA>    <NA>  
##  2 Q3     Q4     Q1     Q2     Q3      Q4    
##  3 656602 922800 639024 595526 869983  731067
##  4 344829 489665 348730 336003 390271  436447
##  5 311773 433135 290295 259523 479712  294620
##  6 133764 250773 178966 150406 212269  212877
##  7 178009 182361 111329 109117 267442  81743 
##  8 9580   6491   4776   2377   12389   9481  
##  9 168429 175870 106553 106740 255054  72262 
## 10 50529  52761  31966  32022  76516   21679 
## 11 117901 123109 74587  74718  178538  50583 
## 12 <NA>   <NA>   <NA>   <NA>   <NA>    <NA>  
## 13 <NA>   <NA>   <NA>   <NA>   <NA>    <NA>  
## 14 <NA>   <NA>   2023   <NA>   <NA>    <NA>  
## 15 Q3     Q4     Q1     Q2     Q3      Q4    
## 16 88388  67934  72952  132511 114974  54695 
## 17 127710 129025 67319  92360  163541  81079 
## 18 61840  86907  69029  46537  42600   84751 
## 19 277938 283866 209300 271407 321115  220525
## 20 612841 641802 552724 451042 821941  428256
## 21 890780 925668 762025 722449 1143056 648781
## 22 <NA>   <NA>   <NA>   <NA>   <NA>    <NA>  
## 23 <NA>   <NA>   2023   <NA>   <NA>    <NA>  
## 24 Q3     Q4     Q1     Q2     Q3      Q4    
## 25 68962  92628  56606  43997  62431   64435 
## 26 93160  98568  90380  82808  128085  125726
## 27 162122 191196 146987 126805 190516  190161
## 28 202316 284823 251022 144322 244334  258044
## 29 364437 476020 398008 271128 434850  448205
## 30 90511  128473 125990 128804 157226  75005 
## 31 435831 321176 238027 322517 550980  125570
## 32 526343 449648 364016 451321 708206  200576
## 33 890780 925668 762025 722449 1143056 648781
print(Speed)
## # A tibble: 33 × 13
##    `Income Statement`               ...2   ...3    ...4   ...5   ...6   ...7  
##    <chr>                            <chr>  <chr>   <chr>  <chr>  <chr>  <chr> 
##  1 <NA>                             2021   <NA>    <NA>   <NA>   2022   <NA>  
##  2 Quarter                          Q1     Q2      Q3     Q4     Q1     Q2    
##  3 Revenue                          657220 980669  551447 787047 641032 563315
##  4 COGS                             333620 576060  314556 347393 308822 310093
##  5 Gross_Profit                     283331 404609  236891 439655 332209 253222
##  6 Operating_Expenses               186260 127755  163765 234290 171591 156534
##  7 EBIT                             93793  276854  73126  205365 160618 96688 
##  8 Interest_Expense                 7072   4469    12872  6518   3458   9235  
##  9 EBT                              130267 158890  60254  198846 157160 87454 
## 10 Tax_Expense                      39080  47667   18076  59654  47148  26236 
## 11 Net_Income                       91187  111223  42178  139192 110012 61218 
## 12 Balance Sheet                    <NA>   <NA>    <NA>   <NA>   <NA>   <NA>  
## 13 Assets                           <NA>   <NA>    <NA>   <NA>   <NA>   <NA>  
## 14 <NA>                             2021   <NA>    <NA>   <NA>   2022   <NA>  
## 15 Quarter                          Q1     Q2      Q3     Q4     Q1     Q2    
## 16 Cash                             114201 55393   117534 63231  90856  127823
## 17 Accounts_Receivable              124978 170537  80479  114318 64648  80929 
## 18 Inventory                        56891  101008  47351  53936  51327  50100 
## 19 Current_Assets                   296070 326938  245365 231486 206832 258853
## 20 Property_Plant_Equipment         633618 797465  350246 742286 472693 539829
## 21 Total_Assets                     929688 1124403 595611 973772 679524 798682
## 22 Liability & Shareholder's Equity <NA>   <NA>    <NA>   <NA>   <NA>   <NA>  
## 23 <NA>                             2021   <NA>    <NA>   <NA>   2022   <NA>  
## 24 Quarter                          Q1     Q2      Q3     Q4     Q1     Q2    
## 25 Accounts_Payable                 64772  78770   46572  62834  38498  43219 
## 26 Short_Term_Debt                  74729  192558  84371  92974  119104 98778 
## 27 Current_Liabilities              139501 271328  130943 155809 157602 141997
## 28 Long_Term_Debt                   162815 261117  112768 240255 170774 196709
## 29 Total_Liabilities                302316 532444  243710 396064 328376 338706
## 30 Common_Stock                     101205 135087  73998  147404 86298  147594
## 31 Retained_Earnings                526167 456871  277902 430304 264851 312382
## 32 Shareholders_Equity              627372 591958  351900 577708 351148 459976
## 33 Total_Liabilities_and_Equity     929688 1124403 595611 973772 679524 798682
##    ...8   ...9   ...10  ...11  ...12   ...13 
##    <chr>  <chr>  <chr>  <chr>  <chr>   <chr> 
##  1 <NA>   <NA>   2023   <NA>   <NA>    <NA>  
##  2 Q3     Q4     Q1     Q2     Q3      Q4    
##  3 994683 658016 574977 677225 900921  520673
##  4 502147 344925 330688 282789 386850  230877
##  5 492537 313091 244288 394436 514072  289795
##  6 286637 142805 132368 139115 216327  117837
##  7 205899 170286 111921 255320 297745  171958
##  8 7179   13524  2566   6512   13653   7282  
##  9 198721 156763 109355 248808 284092  164677
## 10 59616  47029  32806  74642  85227   49403 
## 11 139104 109734 76548  174166 198864  115274
## 12 <NA>   <NA>   <NA>   <NA>   <NA>    <NA>  
## 13 <NA>   <NA>   <NA>   <NA>   <NA>    <NA>  
## 14 <NA>   <NA>   2023   <NA>   <NA>    <NA>  
## 15 Q3     Q4     Q1     Q2     Q3      Q4    
## 16 92629  93628  109554 56288  55336   110499
## 17 128247 123767 91860  106295 108447  77886 
## 18 65873  41367  52643  38850  51040   25332 
## 19 286749 258762 254056 201433 214822  213716
## 20 601560 572648 539313 482278 793787  299183
## 21 888308 831410 793370 683711 1008609 512899
## 22 <NA>   <NA>   <NA>   <NA>   <NA>    <NA>  
## 23 <NA>   <NA>   2023   <NA>   <NA>    <NA>  
## 24 Q3     Q4     Q1     Q2     Q3      Q4    
## 25 94898  49201  58343  44772  62281   28680 
## 26 192936 85096  77501  100302 121023  97510 
## 27 287834 134297 135844 145075 183304  126190
## 28 267547 221145 213839 246812 192409  143953
## 29 555381 355443 349682 391887 375712  270144
## 30 141488 150633 156983 72033  156985  99425 
## 31 191439 325334 286704 219791 475911  143330
## 32 332927 475968 443687 291824 632897  242755
## 33 888308 831410 793370 683711 1008609 512899
print(Maclr)
## # A tibble: 33 × 13
##    `Income Statement`               ...2   ...3   ...4   ...5   ...6   ...7  
##    <chr>                            <chr>  <chr>  <chr>  <chr>  <chr>  <chr> 
##  1 <NA>                             2021   <NA>   <NA>   <NA>   2022   <NA>  
##  2 Quarter                          Q1     Q2     Q3     Q4     Q1     Q2    
##  3 Revenue                          575230 588116 830948 610934 621120 844889
##  4 COGS                             309856 331783 495346 327718 297236 459040
##  5 Gross_Profit                     283331 256333 335602 283216 323884 385850
##  6 Operating_Expenses               155277 127755 231040 174450 173750 226940
##  7 EBIT                             93793  128578 104562 108765 150134 158910
##  8 Interest_Expense                 9862   4469   5103   4117   6447   13040 
##  9 EBT                              100234 117683 99459  104649 143687 145870
## 10 Tax_Expense                      30070  35305  29838  31395  43106  43761 
## 11 Net_Income                       70164  82378  69621  73254  100581 102109
## 12 Balance Sheet                    <NA>   <NA>   <NA>   <NA>   <NA>   <NA>  
## 13 Assets                           <NA>   <NA>   <NA>   <NA>   <NA>   <NA>  
## 14 <NA>                             2021   <NA>   <NA>   <NA>   2022   <NA>  
## 15 Quarter                          Q1     Q2     Q3     Q4     Q1     Q2    
## 16 Cash                             114330 52048  82547  88720  114330 52048 
## 17 Accounts_Receivable              61252  108249 112199 97200  61252  108249
## 18 Inventory                        44240  66052  95321  49054  44240  66052 
## 19 Current_Assets                   219822 226348 290067 234974 219822 226348
## 20 Property_Plant_Equipment         368782 301009 438240 461854 368782 301009
## 21 Total_Assets                     588604 527357 728307 696828 588604 527357
## 22 Liability & Shareholder's Equity <NA>   <NA>   <NA>   <NA>   <NA>   <NA>  
## 23 <NA>                             2021   <NA>   <NA>   <NA>   2022   <NA>  
## 24 Quarter                          Q1     Q2     Q3     Q4     Q1     Q2    
## 25 Accounts_Payable                 34330  42400  65110  58549  34330  42400 
## 26 Short_Term_Debt                  58318  97854  107651 121313 58318  97854 
## 27 Current_Liabilities              92649  140253 172761 179862 92649  140253
## 28 Long_Term_Debt                   197550 197771 298477 123230 197550 197771
## 29 Total_Liabilities                290199 338024 471238 303092 290199 338024
## 30 Common_Stock                     66111  71068  82858  97538  66111  71068 
## 31 Retained_Earnings                232294 118266 174211 296198 232294 118266
## 32 Shareholders_Equity              298405 189333 257069 393736 298405 189333
## 33 Total_Liabilities_and_Equity     588604 527357 728307 696828 588604 527357
##    ...8   ...9   ...10  ...11   ...12  ...13 
##    <chr>  <chr>  <chr>  <chr>   <chr>  <chr> 
##  1 <NA>   <NA>   2023   <NA>    <NA>   <NA>  
##  2 Q3     Q4     Q1     Q2      Q3     Q4    
##  3 573364 849582 810913 634501  525940 723581
##  4 306862 352117 403150 256295  290613 348445
##  5 266502 497464 407763 378206  235327 375136
##  6 153783 218594 194734 137244  148695 157471
##  7 112719 278871 213029 240962  86632  217665
##  8 6570   7506   7960   3816    5566   16794 
##  9 106149 271365 205068 237146  81066  200871
## 10 31845  81409  61521  71144   24320  60261 
## 11 74304  189955 143548 166003  56746  140610
## 12 <NA>   <NA>   <NA>   <NA>    <NA>   <NA>  
## 13 <NA>   <NA>   <NA>   <NA>    <NA>   <NA>  
## 14 <NA>   <NA>   2023   <NA>    <NA>   <NA>  
## 15 Q3     Q4     Q1     Q2      Q3     Q4    
## 16 82547  88720  60878  76411   121766 57241 
## 17 112199 97200  114294 129880  71789  143620
## 18 95321  49054  34612  50996   60031  48755 
## 19 290067 234974 209784 257286  253586 249616
## 20 438240 461854 329171 795166  553414 590739
## 21 728307 696828 538955 1052452 807000 840355
## 22 <NA>   <NA>   <NA>   <NA>    <NA>   <NA>  
## 23 <NA>   <NA>   2023   <NA>    <NA>   <NA>  
## 24 Q3     Q4     Q1     Q2      Q3     Q4    
## 25 65110  58549  50651  85335   40485  69875 
## 26 107651 121313 119400 88028   65364  87218 
## 27 172761 179862 170050 173363  105849 157093
## 28 298477 123230 189844 200333  188357 278273
## 29 471238 303092 359894 373697  294207 435366
## 30 82858  97538  55473  196870  86380  140733
## 31 174211 296198 123588 481886  426413 264256
## 32 257069 393736 179061 678755  512793 404989
## 33 728307 696828 538955 1052452 807000 840355
print(Dain)
## # A tibble: 33 × 13
##    `Income Statement`               ...2   ...3   ...4   ...5   ...6   ...7  
##    <chr>                            <chr>  <chr>  <chr>  <chr>  <chr>  <chr> 
##  1 <NA>                             2021   <NA>   <NA>   <NA>   2022   <NA>  
##  2 Quarter                          Q1     Q2     Q3     Q4     Q1     Q2    
##  3 Revenue                          582244 600186 950352 970666 512620 562047
##  4 COGS                             316333 334554 556525 471660 214573 268560
##  5 Gross_Profit                     283331 265632 393827 499005 298047 293487
##  6 Operating_Expenses               174002 127755 272291 243956 145761 136949
##  7 EBIT                             93793  137877 121536 255049 152286 156538
##  8 Interest_Expense                 9789   4469   4735   19283  2081   8831  
##  9 EBT                              82120  139069 116801 235767 150205 147707
## 10 Tax_Expense                      24636  41721  35040  70730  45061  44312 
## 11 Net_Income                       57484  97348  81761  165037 105143 103395
## 12 Balance Sheet                    <NA>   <NA>   <NA>   <NA>   <NA>   <NA>  
## 13 Assets                           <NA>   <NA>   <NA>   <NA>   <NA>   <NA>  
## 14 <NA>                             2021   <NA>   <NA>   <NA>   2022   <NA>  
## 15 Quarter                          Q1     Q2     Q3     Q4     Q1     Q2    
## 16 Cash                             73285  118274 81358  68008  109980 86083 
## 17 Accounts_Receivable              79141  104071 141023 129744 71892  91393 
## 18 Inventory                        62189  53933  101902 84692  33210  37635 
## 19 Current_Assets                   214615 276278 324283 282444 215083 215110
## 20 Property_Plant_Equipment         302316 341741 584138 695754 411458 547019
## 21 Total_Assets                     516931 618019 908421 978198 626541 762129
## 22 Liability & Shareholder's Equity <NA>   <NA>   <NA>   <NA>   <NA>   <NA>  
## 23 <NA>                             2021   <NA>   <NA>   <NA>   2022   <NA>  
## 24 Quarter                          Q1     Q2     Q3     Q4     Q1     Q2    
## 25 Accounts_Payable                 57002  39148  85216  50292  28161  27863 
## 26 Short_Term_Debt                  113184 65784  113397 106791 102249 96623 
## 27 Current_Liabilities              170186 104933 198613 157082 130410 124485
## 28 Long_Term_Debt                   142841 183692 303768 253633 116987 172561
## 29 Total_Liabilities                313028 288624 502381 410716 247397 297046
## 30 Common_Stock                     82810  119990 152858 115137 88604  128558
## 31 Retained_Earnings                121094 209404 253182 452345 290540 336524
## 32 Shareholders_Equity              203904 329395 406040 567482 379144 465082
## 33 Total_Liabilities_and_Equity     516931 618019 908421 978198 626541 762129
##    ...8   ...9   ...10  ...11  ...12  ...13 
##    <chr>  <chr>  <chr>  <chr>  <chr>  <chr> 
##  1 <NA>   <NA>   2023   <NA>   <NA>   <NA>  
##  2 Q3     Q4     Q1     Q2     Q3     Q4    
##  3 690394 892523 786445 916610 744888 883215
##  4 402282 534628 346214 455940 362262 404156
##  5 288113 357894 440230 460670 382626 479059
##  6 147043 209652 219762 195881 166597 225678
##  7 141069 148242 220468 264789 216030 253381
##  8 9876   7790   6859   4909   4101   12799 
##  9 131194 140453 213609 259880 211929 240582
## 10 39358  42136  64083  77964  63579  72175 
## 11 91836  98317  149526 181916 148350 168408
## 12 <NA>   <NA>   <NA>   <NA>   <NA>   <NA>  
## 13 <NA>   <NA>   <NA>   <NA>   <NA>   <NA>  
## 14 <NA>   <NA>   2023   <NA>   <NA>   <NA>  
## 15 Q3     Q4     Q1     Q2     Q3     Q4    
## 16 128536 104447 77457  55170  65167  136867
## 17 87550  105628 143409 139965 127152 153258
## 18 66957  73960  38354  46134  42307  62151 
## 19 283043 284034 259219 241270 234625 352276
## 20 482859 712916 615757 681385 581578 523843
## 21 765902 996950 874977 922655 816203 876119
## 22 <NA>   <NA>   <NA>   <NA>   <NA>   <NA>  
## 23 <NA>   <NA>   2023   <NA>   <NA>   <NA>  
## 24 Q3     Q4     Q1     Q2     Q3     Q4    
## 25 43686  91711  64621  76721  44534  44532 
## 26 82917  173419 85810  160293 144499 149466
## 27 126602 265130 150432 237014 189033 193998
## 28 192777 260814 168639 326490 177712 286847
## 29 319380 525944 319070 563504 366745 480844
## 30 93567  179644 149288 111183 89138  104565
## 31 352956 291363 406619 247967 360320 290710
## 32 446523 471006 555906 359151 449458 395274
## 33 765902 996950 874977 922655 816203 876119

After refining and adjusting the values, we are now ready to proceed with the analysis.

In the file provided below, you will find three sheets:

DATA: This sheet contains all the measures and adjustments made.

DATA <- read_excel("D:/Project/Measures.xlsx", sheet = 1)
print(DATA)
## # A tibble: 48 × 27
##    Company Year  `Current Ratio` `Quick Ratio` `Debt-To-equity` `Debt-To-Assets`
##    <chr>   <chr>           <dbl>         <dbl>            <dbl>            <dbl>
##  1 TECH    21-Q1           1.60          1.19             0.657            0.359
##  2 TECH    21-Q2           1.71          1.34             0.423            0.282
##  3 TECH    21-Q3           1.22          0.862            0.465            0.299
##  4 TECH    21-Q4           1.91          1.48             0.838            0.426
##  5 TECH    22-Q1           1.23          0.953            0.666            0.379
##  6 TECH    22-Q2           1.78          1.51             1.30             0.511
##  7 TECH    22-Q3           1.71          1.33             0.561            0.332
##  8 TECH    22-Q4           1.48          1.03             0.853            0.414
##  9 TECH    23-Q1           1.42          0.954            0.938            0.448
## 10 TECH    23-Q2           2.14          1.77             0.503            0.314
## 11 TECH    23-Q3           1.69          1.46             0.526            0.326
## 12 TECH    23-Q4           1.16          0.714            1.91             0.592
## 13 SPEED   21-Q1           2.12          1.71             0.379            0.256
## 14 SPEED   21-Q2           1.20          0.833            0.766            0.403
## 15 SPEED   21-Q3           1.87          1.51             0.560            0.331
## 16 SPEED   21-Q4           1.49          1.14             0.577            0.342
## 17 SPEED   22-Q1           1.31          0.987            0.826            0.427
## 18 SPEED   22-Q2           1.82          1.47             0.642            0.370
## 19 SPEED   22-Q3           0.996         0.767            1.38             0.518
## 20 SPEED   22-Q4           1.93          1.62             0.643            0.368
## 21 SPEED   23-Q1           1.87          1.48             0.657            0.367
## 22 SPEED   23-Q2           1.39          1.12             1.19             0.508
## 23 SPEED   23-Q3           1.17          0.894            0.495            0.311
## 24 SPEED   23-Q4           1.69          1.49             0.995            0.471
## 25 MACLR   21-Q1           2.37          1.90             0.857            0.435
## 26 MACLR   21-Q2           1.61          1.14             1.56             0.561
## 27 MACLR   21-Q3           1.68          1.13             1.58             0.558
## 28 MACLR   21-Q4           1.31          1.03             0.621            0.351
## 29 MACLR   22-Q1           2.37          1.90             0.857            0.435
## 30 MACLR   22-Q2           1.61          1.14             1.56             0.561
## 31 MACLR   22-Q3           1.68          1.13             1.58             0.558
## 32 MACLR   22-Q4           1.31          1.03             0.621            0.351
## 33 MACLR   23-Q1           1.23          1.03             1.73             0.574
## 34 MACLR   23-Q2           1.48          1.19             0.425            0.274
## 35 MACLR   23-Q3           2.40          1.83             0.495            0.314
## 36 MACLR   23-Q4           1.59          1.28             0.902            0.435
## 37 DAIN    21-Q1           1.26          0.896            1.26             0.495
## 38 DAIN    21-Q2           2.63          2.12             0.757            0.404
## 39 DAIN    21-Q3           1.63          1.12             1.03             0.459
## 40 DAIN    21-Q4           1.80          1.26             0.635            0.368
## 41 DAIN    22-Q1           1.65          1.39             0.578            0.350
## 42 DAIN    22-Q2           1.73          1.43             0.579            0.353
## 43 DAIN    22-Q3           2.24          1.71             0.617            0.360
## 44 DAIN    22-Q4           1.07          0.792            0.922            0.436
## 45 DAIN    23-Q1           1.72          1.47             0.458            0.291
## 46 DAIN    23-Q2           1.02          0.823            1.36             0.528
## 47 DAIN    23-Q3           1.24          1.02             0.717            0.395
## 48 DAIN    23-Q4           1.82          1.50             1.10             0.498
##    `Debt-To-Captial` `Interest-Coverage` `Recivables Turnover`   DSO
##                <dbl>               <dbl>                 <dbl> <dbl>
##  1             0.396               50.7                  19.3   18.9
##  2             0.297               39.5                   9.09  40.2
##  3             0.317               11.5                  10.7   34.2
##  4             0.456               45.4                   7.02  52.0
##  5             0.400               38.9                   5.89  62.0
##  6             0.566               14.3                   8.58  42.6
##  7             0.360               18.6                   4.06  89.9
##  8             0.460               28.1                   5.09  71.7
##  9             0.484               23.3                  13.7   26.6
## 10             0.335               45.9                   6.92  52.8
## 11             0.345               21.6                   3.64 100. 
## 12             0.657                8.62                 10.7   34.0
## 13             0.275               13.3                  10.5   34.7
## 14             0.434               61.9                   6.64  55.0
## 15             0.359                5.68                  4.39  83.1
## 16             0.366               31.5                   4.82  75.7
## 17             0.452               46.4                  12.2   30.0
## 18             0.391               10.5                   7.92  46.1
## 19             0.580               28.7                   4.39  83.1
## 20             0.392               12.6                   8.04  45.4
## 21             0.396               43.6                   7.16  51.0
## 22             0.543               39.2                   5.41  67.5
## 23             0.331               21.8                   6.24  58.4
## 24             0.499               23.6                  11.6   31.6
## 25             0.462                9.51                 18.8   19.4
## 26             0.610               28.8                   6.94  52.6
## 27             0.612               20.5                   7.54  48.4
## 28             0.383               26.4                   8.55  42.7
## 29             0.462               23.3                   9.97  36.6
## 30             0.610               12.2                   5.74  63.6
## 31             0.612               17.2                   7.53  48.5
## 32             0.383               37.2                   5.90  61.9
## 33             0.633               26.8                   7.43  49.1
## 34             0.298               63.2                   6.24  58.5
## 35             0.331               15.6                   8.84  41.3
## 36             0.474               13.0                   3.66  99.7
## 37             0.557                9.58                 14.7   24.8
## 38             0.431               30.8                   6.55  55.7
## 39             0.507               25.7                   7.75  47.1
## 40             0.388               13.2                   7.32  49.8
## 41             0.366               73.2                  13.5   27.0
## 42             0.367               17.7                   5.61  65.1
## 43             0.382               14.3                   6.42  56.9
## 44             0.480               19.0                   6.54  55.8
## 45             0.314               32.1                   6.22  58.6
## 46             0.575               53.9                   5.62  65.0
## 47             0.418               52.7                   7.21  50.6
## 48             0.525               19.8                   4.86  75.1
##    `Payables Turnover`   DPO `Inventory Turnover`   DOH `Cash Conversion Cycle`
##                  <dbl> <dbl>                <dbl> <dbl>                   <dbl>
##  1               11.4   32.1                12.1   30.1                    16.9
##  2                5.30  68.8                 5.39  67.8                    39.1
##  3               10.5   34.8                 9.49  38.5                    37.8
##  4                7.01  52.1                 5.58  65.4                    65.3
##  5                9.05  40.3                 7.46  48.9                    70.6
##  6                5.63  64.8                 6.80  53.7                    31.4
##  7                5.73  63.7                 7.25  50.3                    76.4
##  8                7.80  46.8                 6.58  55.4                    80.4
##  9               12.3   29.6                 4.47  81.6                    78.6
## 10               15.3   23.9                 5.81  62.8                    91.6
## 11                7.33  49.8                 8.76  41.7                    92.1
## 12                6.88  53.0                 6.85  53.3                    34.2
## 13               10.3   35.4                11.7   31.1                    30.4
## 14                8.03  45.5                 7.30  50.0                    59.5
## 15                5.02  72.7                 4.24  86.1                    96.4
## 16                6.35  57.5                 6.86  53.2                    71.4
## 17                6.10  59.9                 5.87  62.2                    32.3
## 18                7.59  48.1                 6.11  59.7                    57.7
## 19                7.27  50.2                 8.66  42.1                    75.0
## 20                4.50  81.1                 6.43  56.7                    21.1
## 21               11.3   32.2                 7.04  51.9                    70.6
## 22               12.6   28.9                 6.18  59.0                    97.6
## 23                7.23  50.5                 8.61  42.4                    50.4
## 24                5.08  71.9                 6.05  60.4                    20.0
## 25               18.1   20.2                14.0   26.1                    25.3
## 26                8.65  42.2                 6.02  60.7                    71.1
## 27                9.21  39.6                 6.14  59.5                    68.3
## 28                5.30  68.9                 4.54  80.4                    54.2
## 29                6.40  57.0                 6.37  57.3                    36.8
## 30               12.0   30.5                 8.32  43.8                    77.0
## 31                5.71  63.9                 3.80  96.0                    80.5
## 32                6.08  60.0                 4.88  74.8                    76.7
## 33               15.9   22.9                 9.64  37.9                    64.0
## 34                6.01  60.8                 5.99  61.0                    58.7
## 35                4.62  79.0                 5.24  69.7                    32.0
## 36                6.31  57.8                 6.41  57.0                    98.8
## 37               11.1   32.9                10.2   35.9                    27.8
## 38                6.96  52.5                 5.76  63.3                    66.6
## 39                8.95  40.8                 7.14  51.1                    57.4
## 40                6.96  52.4                 5.06  72.2                    69.6
## 41                5.47  66.7                 3.64 100.                     60.6
## 42                9.59  38.1                 7.58  48.1                    75.1
## 43               11.2   32.5                 7.69  47.4                    71.8
## 44                9.87  37.0                 7.59  48.1                    67.0
## 45               10.7   34.1                 6.17  59.2                    83.8
## 46               11.9   30.7                10.8   33.8                    68.1
## 47                5.98  61.1                 8.19  44.6                    34.1
## 48                9.08  40.2                 7.74  47.2                    82.0
##    `Gross Profit Margin` `EBIT Margin` `Tax Burden` `Interest Burden`
##                    <dbl>         <dbl>        <dbl>             <dbl>
##  1                 0.437         0.145          0.7             0.980
##  2                 0.538         0.312          0.7             0.975
##  3                 0.401         0.174          0.7             0.913
##  4                 0.476         0.261          0.7             0.978
##  5                 0.513         0.222          0.7             0.974
##  6                 0.463         0.228          0.7             0.930
##  7                 0.475         0.271          0.7             0.946
##  8                 0.469         0.198          0.7             0.964
##  9                 0.454         0.174          0.7             0.957
## 10                 0.436         0.183          0.7             0.978
## 11                 0.551         0.307          0.7             0.954
## 12                 0.403         0.112          0.7             0.884
## 13                 0.431         0.143          0.7             1.39 
## 14                 0.413         0.282          0.7             0.574
## 15                 0.430         0.133          0.7             0.824
## 16                 0.559         0.261          0.7             0.968
## 17                 0.518         0.251          0.7             0.978
## 18                 0.450         0.172          0.7             0.904
## 19                 0.495         0.207          0.7             0.965
## 20                 0.476         0.259          0.7             0.921
## 21                 0.425         0.195          0.7             0.977
## 22                 0.582         0.377          0.7             0.974
## 23                 0.571         0.330          0.7             0.954
## 24                 0.557         0.330          0.7             0.958
## 25                 0.493         0.163          0.7             1.07 
## 26                 0.436         0.219          0.7             0.915
## 27                 0.404         0.126          0.7             0.951
## 28                 0.464         0.178          0.7             0.962
## 29                 0.521         0.242          0.7             0.957
## 30                 0.457         0.188          0.7             0.918
## 31                 0.465         0.197          0.7             0.942
## 32                 0.586         0.328          0.7             0.973
## 33                 0.503         0.263          0.7             0.963
## 34                 0.596         0.380          0.7             0.984
## 35                 0.447         0.165          0.7             0.936
## 36                 0.518         0.301          0.7             0.923
## 37                 0.487         0.161          0.7             0.876
## 38                 0.443         0.230          0.7             1.01 
## 39                 0.414         0.128          0.7             0.961
## 40                 0.514         0.263          0.7             0.924
## 41                 0.581         0.297          0.7             0.986
## 42                 0.522         0.279          0.7             0.944
## 43                 0.417         0.204          0.7             0.930
## 44                 0.401         0.166          0.7             0.947
## 45                 0.560         0.280          0.7             0.969
## 46                 0.503         0.289          0.7             0.981
## 47                 0.514         0.290          0.7             0.981
## 48                 0.542         0.287          0.7             0.949
##    `Net Profit Margin` `Asset-Turnover` `Return-On-Assets` `Equity-Multiplier`
##                  <dbl>            <dbl>              <dbl>               <dbl>
##  1              0.0992            0.955             0.0947                1.83
##  2              0.213             0.832             0.150                 1.50
##  3              0.111             0.819             0.102                 1.55
##  4              0.179             0.922             0.330                 1.97
##  5              0.152             0.983             0.187                 1.76
##  6              0.149             0.974             0.108                 2.55
##  7              0.180             0.737             0.130                 1.69
##  8              0.133             0.997             0.266                 2.06
##  9              0.117             0.839             0.100                 2.09
## 10              0.125             0.824             0.0801                1.60
## 11              0.205             0.761             0.199                 1.61
## 12              0.0692            1.13              0.156                 3.23
## 13              0.139             0.707             0.0981                1.48
## 14              0.113             0.872             0.129                 1.90
## 15              0.0765            0.926             0.0538                1.69
## 16              0.177             0.808             0.286                 1.69
## 17              0.172             0.943             0.149                 1.94
## 18              0.109             0.705             0.0726                1.74
## 19              0.140             1.12              0.162                 2.67
## 20              0.167             0.791             0.264                 1.75
## 21              0.133             0.725             0.104                 1.79
## 22              0.257             0.991             0.206                 2.34
## 23              0.221             0.893             0.261                 1.59
## 24              0.221             1.02              0.449                 2.11
## 25              0.122             0.977             0.119                 1.97
## 26              0.140             1.12              0.156                 2.79
## 27              0.0838            1.14              0.0956                2.83
## 28              0.120             0.877             0.105                 1.77
## 29              0.162             1.06              0.171                 1.97
## 30              0.121             1.60              0.194                 2.79
## 31              0.130             0.787             0.102                 2.83
## 32              0.224             1.22              0.273                 1.77
## 33              0.177             1.50              0.266                 3.01
## 34              0.262             0.603             0.158                 1.55
## 35              0.108             0.652             0.0703                1.57
## 36              0.194             0.861             0.167                 2.08
## 37              0.0987            1.13              0.111                 2.54
## 38              0.162             0.971             0.158                 1.88
## 39              0.0860            1.05              0.0900                2.24
## 40              0.170             0.992             0.169                 1.72
## 41              0.205             0.818             0.168                 1.65
## 42              0.184             0.737             0.136                 1.64
## 43              0.133             0.901             0.120                 1.72
## 44              0.110             0.895             0.0986                2.12
## 45              0.190             0.899             0.171                 1.57
## 46              0.198             0.993             0.197                 2.57
## 47              0.199             0.913             0.182                 1.82
## 48              0.191             1.01              0.192                 2.22
##    `Return-On-Equity` `Return-On-Total-Capital` `Operating-Return-On-Assets`
##                 <dbl>                     <dbl>                        <dbl>
##  1              0.173                    0.253                        0.276 
##  2              0.266                    0.280                        0.260 
##  3              0.142                    0.174                        0.165 
##  4              0.324                    0.225                        0.212 
##  5              0.262                    0.256                        0.241 
##  6              0.369                    0.178                        0.166 
##  7              0.224                    0.273                        0.250 
##  8              0.274                    0.220                        0.201 
##  9              0.205                    0.161                        0.132 
## 10              0.166                    0.158                        0.147 
## 11              0.252                    0.304                        0.287 
## 12              0.252                    0.0982                       0.0912
## 13              0.145                    0.167                        0.202 
## 14              0.188                    0.290                        0.270 
## 15              0.120                    0.0917                       0.0850
## 16              0.241                    0.281                        0.262 
## 17              0.313                    0.207                        0.194 
## 18              0.133                    0.138                        0.131 
## 19              0.418                    0.266                        0.244 
## 20              0.231                    0.216                        0.198 
## 21              0.173                    0.144                        0.138 
## 22              0.597                    0.372                        0.346 
## 23              0.314                    0.376                        0.352 
## 24              0.475                    0.240                        0.226 
## 25              0.235                    0.249                        0.319 
## 26              0.435                    0.247                        0.230 
## 27              0.271                    0.182                        0.167 
## 28              0.186                    0.167                        0.153 
## 29              0.337                    0.252                        0.234 
## 30              0.539                    0.306                        0.285 
## 31              0.289                    0.196                        0.180 
## 32              0.482                    0.429                        0.391 
## 33              0.802                    0.364                        0.345 
## 34              0.245                    0.331                        0.303 
## 35              0.111                    0.0999                       0.0932
## 36              0.347                    0.283                        0.264 
## 37              0.282                    0.291                        0.363 
## 38              0.296                    0.265                        0.243 
## 39              0.201                    0.173                        0.159 
## 40              0.291                    0.291                        0.270 
## 41              0.277                    0.200                        0.190 
## 42              0.222                    0.235                        0.225 
## 43              0.206                    0.194                        0.185 
## 44              0.209                    0.182                        0.168 
## 45              0.269                    0.249                        0.236 
## 46              0.507                    0.320                        0.295 
## 47              0.330                    0.267                        0.248 
## 48              0.426                    0.316                        0.299 
##    `Fixed-Asset-Turnover`
##                     <dbl>
##  1                  1.46 
##  2                  1.11 
##  3                  1.05 
##  4                  1.63 
##  5                  1.34 
##  6                  1.75 
##  7                  1.11 
##  8                  1.53 
##  9                  1.20 
## 10                  1.38 
## 11                  1.08 
## 12                  1.99 
## 13                  1.04 
## 14                  1.23 
## 15                  1.57 
## 16                  1.06 
## 17                  1.36 
## 18                  1.04 
## 19                  1.65 
## 20                  1.15 
## 21                  1.07 
## 22                  1.40 
## 23                  1.13 
## 24                  1.74 
## 25                  1.56 
## 26                  1.95 
## 27                  1.90 
## 28                  1.32 
## 29                  1.68 
## 30                  2.81 
## 31                  1.31 
## 32                  1.84 
## 33                  2.46 
## 34                  0.798
## 35                  0.950
## 36                  1.22 
## 37                  1.93 
## 38                  1.76 
## 39                  1.63 
## 40                  1.40 
## 41                  1.25 
## 42                  1.03 
## 43                  1.43 
## 44                  1.25 
## 45                  1.28 
## 46                  1.35 
## 47                  1.28 
## 48                  1.69

CHANGES: This sheet includes each measure along with the percentage change compared to the previous period.

Changes <- read_excel("D:/Project/Measures.xlsx", sheet = 2)
print(Changes)
## # A tibble: 48 × 27
##    Company `CHANGES %` `Current Ratio` `Quick Ratio` `Debt-To-equity`
##    <chr>   <chr>                 <dbl>         <dbl>            <dbl>
##  1 Tech    21-Q1                0            0               0       
##  2 Tech    21-Q2/21-Q1          0.0653       0.120          -0.356   
##  3 Tech    21-Q3/21-Q2         -0.287       -0.354           0.0990  
##  4 Tech    21-Q4/21-Q3          0.574        0.722           0.804   
##  5 Tech    22-Q1/21-Q4         -0.359       -0.358          -0.205   
##  6 Tech    22-Q2/22-Q1          0.453        0.583           0.955   
##  7 Tech    22-Q3/22-Q2         -0.0378      -0.116          -0.569   
##  8 Tech    22-Q4/22-Q3         -0.134       -0.227           0.519   
##  9 Tech    23-Q1/22-Q4         -0.0409      -0.0736          0.100   
## 10 Tech    23-Q2/23-Q1          0.503        0.858          -0.463   
## 11 Tech    23-Q3/23-Q2         -0.213       -0.176           0.0449  
## 12 Tech    23-Q4/23-Q3         -0.312       -0.512           2.64    
## 13 Speed   21-Q1                0            0               0       
## 14 Speed   21-Q2/21-Q1         -0.432       -0.514           1.02    
## 15 Speed   21-Q3/21-Q2          0.555        0.816          -0.269   
## 16 Speed   21-Q4/21-Q3         -0.207       -0.246           0.0296  
## 17 Speed   22-Q1/21-Q4         -0.117       -0.134           0.431   
## 18 Speed   22-Q2/22-Q1          0.389        0.490          -0.222   
## 19 Speed   22-Q3/22-Q2         -0.454       -0.478           1.15    
## 20 Speed   22-Q4/22-Q3          0.934        1.11           -0.535   
## 21 Speed   23-Q1/22-Q4         -0.0294      -0.0841          0.0206  
## 22 Speed   23-Q2/23-Q1         -0.258       -0.244           0.811   
## 23 Speed   23-Q3/23-Q2         -0.156       -0.203          -0.584   
## 24 Speed   23-Q4/23-Q3          0.445        0.671           1.01    
## 25 Maclr   21-Q1                0            0               0       
## 26 Maclr   21-Q2/21-Q1         -0.320       -0.397           0.821   
## 27 Maclr   21-Q3/21-Q2          0.0404      -0.0137          0.0118  
## 28 Maclr   21-Q4/21-Q3         -0.222       -0.0830         -0.607   
## 29 Maclr   22-Q1/21-Q4          0.816        0.833           0.381   
## 30 Maclr   22-Q2/22-Q1         -0.320       -0.397           0.821   
## 31 Maclr   22-Q3/22-Q2          0.0404      -0.0137          0.0118  
## 32 Maclr   22-Q4/22-Q3         -0.222       -0.0830         -0.607   
## 33 Maclr   23-Q1/22-Q4         -0.0557      -0.00344         1.78    
## 34 Maclr   23-Q2/23-Q1          0.203        0.155          -0.754   
## 35 Maclr   23-Q3/23-Q2          0.614        0.537           0.165   
## 36 Maclr   23-Q4/23-Q3         -0.337       -0.301           0.824   
## 37 Dain    21-Q1                0            0               0       
## 38 Dain    21-Q2/21-Q1          1.09         1.37           -0.397   
## 39 Dain    21-Q3/21-Q2         -0.380       -0.472           0.357   
## 40 Dain    21-Q4/21-Q3          0.101        0.124          -0.382   
## 41 Dain    22-Q1/21-Q4         -0.0827       0.108          -0.0896  
## 42 Dain    22-Q2/22-Q1          0.0477       0.0223          0.000949
## 43 Dain    22-Q3/22-Q2          0.294        0.197           0.0668  
## 44 Dain    22-Q4/22-Q3         -0.521       -0.536           0.493   
## 45 Dain    23-Q1/22-Q4          0.608        0.853          -0.504   
## 46 Dain    23-Q2/23-Q1         -0.409       -0.439           1.96    
## 47 Dain    23-Q3/23-Q2          0.219        0.236          -0.471   
## 48 Dain    23-Q4/23-Q3          0.463        0.470           0.540   
##    `Debt-To-Assets` `Debt-To-Captial` `Interest-Coverage` `Recivables Turnover`
##               <dbl>             <dbl>               <dbl>                 <dbl>
##  1          0                0                     0                     0     
##  2         -0.214           -0.250                -0.221                -0.529 
##  3          0.0602           0.0676               -0.709                 0.176 
##  4          0.425            0.438                 2.94                 -0.343 
##  5         -0.111           -0.123                -0.143                -0.161 
##  6          0.349            0.415                -0.632                 0.457 
##  7         -0.351           -0.364                 0.297                -0.526 
##  8          0.249            0.280                 0.512                 0.253 
##  9          0.0817           0.0516               -0.170                 1.69  
## 10         -0.298           -0.308                 0.969                -0.495 
## 11          0.0363           0.0294               -0.530                -0.474 
## 12          0.816            0.906                -0.601                 1.95  
## 13          0                0                     0                     0     
## 14          0.579            0.580                 3.67                 -0.369 
## 15         -0.180           -0.172                -0.908                -0.338 
## 16          0.0339           0.0188                4.55                  0.0979
## 17          0.247            0.236                 0.474                 1.52  
## 18         -0.133           -0.135                -0.775                -0.349 
## 19          0.401            0.484                 1.74                 -0.445 
## 20         -0.289           -0.325                -0.561                 0.830 
## 21         -0.00304          0.0124                2.46                 -0.109 
## 22          0.383            0.371                -0.101                -0.245 
## 23         -0.388           -0.390                -0.444                 0.154 
## 24          0.515            0.506                 0.0829                0.852 
## 25          0                0                     0                     0     
## 26          0.290            0.321                 2.02                 -0.631 
## 27         -0.00525          0.00458              -0.288                 0.0864
## 28         -0.371           -0.374                 0.289                 0.134 
## 29          0.239            0.205                -0.119                 0.167 
## 30          0.290            0.321                -0.477                -0.425 
## 31         -0.00525          0.00458               0.408                 0.312 
## 32         -0.371           -0.374                 1.17                 -0.217 
## 33          0.635            0.653                -0.280                 0.260 
## 34         -0.522           -0.529                 1.36                 -0.160 
## 35          0.147            0.110                -0.754                 0.416 
## 36          0.383            0.433                -0.167                -0.586 
## 37          0                0                     0                     0     
## 38         -0.185           -0.226                 2.22                 -0.555 
## 39          0.138            0.176                -0.168                 0.184 
## 40         -0.198           -0.234                -0.485                -0.0555
## 41         -0.0503          -0.0568                4.53                  0.843 
## 42          0.00939          0.000601             -0.758                -0.585 
## 43          0.0191           0.0413               -0.194                 0.145 
## 44          0.210            0.257                 0.332                 0.0181
## 45         -0.332           -0.345                 0.689                -0.0478
## 46          0.814            0.833                 0.678                -0.0972
## 47         -0.252           -0.274                -0.0234                0.283 
## 48          0.262            0.257                -0.624                -0.326 
##        DSO `Payables Turnover`     DPO `Inventory Turnover`     DOH
##      <dbl>               <dbl>   <dbl>                <dbl>   <dbl>
##  1  0                   0       0                    0       0     
##  2  1.12               -0.533   1.14                -0.555   1.25  
##  3 -0.149               0.975  -0.494                0.761  -0.432 
##  4  0.522              -0.331   0.495               -0.412   0.701 
##  5  0.192               0.292  -0.226                0.338  -0.252 
##  6 -0.314              -0.378   0.608               -0.0884  0.0969
##  7  1.11                0.0169 -0.0166               0.0663 -0.0622
##  8 -0.202               0.362  -0.266               -0.0923  0.102 
##  9 -0.629               0.580  -0.367               -0.321   0.472 
## 10  0.981               0.240  -0.193                0.300  -0.231 
## 11  0.900              -0.520   1.08                 0.506  -0.336 
## 12 -0.661              -0.0618  0.0659              -0.217   0.278 
## 13  0                   0       0                    0       0     
## 14  0.585              -0.221   0.283               -0.378   0.607 
## 15  0.511              -0.375   0.599               -0.419   0.721 
## 16 -0.0892              0.265  -0.210                0.618  -0.382 
## 17 -0.604              -0.0402  0.0419              -0.145   0.169 
## 18  0.537               0.245  -0.197                0.0421 -0.0404
## 19  0.803              -0.0419  0.0438               0.416  -0.294 
## 20 -0.453              -0.381   0.615               -0.257   0.346 
## 21  0.122               1.52   -0.603                0.0937 -0.0856
## 22  0.324               0.114  -0.103               -0.121   0.138 
## 23 -0.134              -0.428   0.748                0.392  -0.282 
## 24 -0.460              -0.298   0.424               -0.298   0.424 
## 25  0                   0       0                    0       0     
## 26  1.71               -0.521   1.09                -0.570   1.33  
## 27 -0.0795              0.0656 -0.0615               0.0204 -0.0200
## 28 -0.118              -0.425   0.739               -0.261   0.352 
## 29 -0.143               0.208  -0.172                0.404  -0.288 
## 30  0.738               0.869  -0.465                0.306  -0.235 
## 31 -0.238              -0.523   1.10                -0.543   1.19  
## 32  0.277               0.0657 -0.0616               0.283  -0.220 
## 33 -0.206               1.62   -0.618                0.976  -0.494 
## 34  0.191              -0.623   1.65                -0.379   0.609 
## 35 -0.294              -0.231   0.300               -0.126   0.144 
## 36  1.41                0.367  -0.268                0.224  -0.183 
## 37  0                   0       0                    0       0     
## 38  1.25               -0.373   0.595               -0.434   0.766 
## 39 -0.155               0.286  -0.222                0.240  -0.193 
## 40  0.0587             -0.222   0.286               -0.292   0.413 
## 41 -0.457              -0.214   0.273               -0.280   0.389 
## 42  1.41                0.753  -0.429                1.08   -0.520 
## 43 -0.126               0.173  -0.147                0.0146 -0.0144
## 44 -0.0178             -0.122   0.139               -0.0136  0.0138
## 45  0.0502              0.0854 -0.0786              -0.187   0.231 
## 46  0.108               0.109  -0.0985               0.751  -0.429 
## 47 -0.221              -0.497   0.989               -0.241   0.317 
## 48  0.483               0.519  -0.342               -0.0554  0.0587
##    `Cash Conversion Cycle` `Gross Profit Margin` `EBIT Margin` `Tax Burden`
##                      <dbl>                 <dbl>         <dbl>        <dbl>
##  1                 0                      0           0            0       
##  2                 1.31                   0.232       1.16        -1.59e-16
##  3                -0.0335                -0.254      -0.442        1.59e-16
##  4                 0.729                  0.187       0.499       -1.59e-16
##  5                 0.0807                 0.0772     -0.150        1.59e-16
##  6                -0.555                 -0.0975      0.0266       0       
##  7                 1.43                   0.0251      0.189        0       
##  8                 0.0513                -0.0115     -0.271       -1.59e-16
##  9                -0.0218                -0.0322     -0.118        0       
## 10                 0.166                 -0.0407      0.0517       1.59e-16
## 11                 0.00570                0.265       0.678       -1.59e-16
## 12                -0.629                 -0.269      -0.636        0       
## 13                 0                      0           0            0       
## 14                 0.959                 -0.0430      0.978        0       
## 15                 0.619                  0.0412     -0.530        1.59e-16
## 16                -0.260                  0.300       0.968       -1.59e-16
## 17                -0.548                 -0.0723     -0.0397       1.59e-16
## 18                 0.786                 -0.133      -0.315       -1.59e-16
## 19                 0.301                  0.102       0.206        0       
## 20                -0.719                 -0.0391      0.250        0       
## 21                 2.35                  -0.107      -0.248        0       
## 22                 0.382                  0.371       0.937        1.59e-16
## 23                -0.484                 -0.0203     -0.123       -1.59e-16
## 24                -0.602                 -0.0246     -0.000687     0       
## 25                 0                      0           0            0       
## 26                 1.81                  -0.115       0.341        0       
## 27                -0.0394                -0.0734     -0.424        0       
## 28                -0.206                  0.148       0.415        0       
## 29                -0.321                  0.125       0.358       -1.59e-16
## 30                 1.09                  -0.124      -0.222        0       
## 31                 0.0461                 0.0178      0.0452       1.59e-16
## 32                -0.0472                 0.260       0.670        0       
## 33                -0.165                 -0.141      -0.200        0       
## 34                -0.0842                 0.185       0.446       -1.59e-16
## 35                -0.454                 -0.249      -0.566        1.59e-16
## 36                 2.09                   0.159       0.826        0       
## 37                 0                      0           0            0       
## 38                 1.40                  -0.0905      0.426        1.59e-16
## 39                -0.138                 -0.0637     -0.443        0       
## 40                 0.213                  0.241       1.05         0       
## 41                -0.129                  0.131       0.131       -1.59e-16
## 42                 0.240                 -0.102      -0.0625       0       
## 43                -0.0439                -0.201      -0.266        1.59e-16
## 44                -0.0678                -0.0391     -0.187       -1.59e-16
## 45                 0.251                  0.396       0.688        0       
## 46                -0.188                 -0.102       0.0305       0       
## 47                -0.499                  0.0221      0.00394      0       
## 48                 1.41                   0.0559     -0.0108       1.59e-16
##    `Interest Burden` `Net Profit Margin` `Asset-Turnover` `Return-On-Assets`
##                <dbl>               <dbl>            <dbl>              <dbl>
##  1          0                    0                0                  0      
##  2         -0.00570              1.15            -0.129              0.583  
##  3         -0.0632              -0.477           -0.0158            -0.318  
##  4          0.0711               0.605            0.126              2.22   
##  5         -0.00376             -0.153            0.0664            -0.433  
##  6         -0.0452              -0.0199          -0.00968           -0.421  
##  7          0.0172               0.209           -0.243              0.199  
##  8          0.0193              -0.257            0.352              1.05   
##  9         -0.00758             -0.125           -0.159             -0.622  
## 10          0.0221               0.0749          -0.0170            -0.203  
## 11         -0.0251               0.636           -0.0767             1.49   
## 12         -0.0730              -0.663            0.481             -0.218  
## 13          0                    0                0                  0      
## 14         -0.587               -0.183            0.234              0.319  
## 15          0.436               -0.326            0.0616            -0.584  
## 16          0.175                1.31            -0.127              4.32   
## 17          0.0105              -0.0296           0.167             -0.479  
## 18         -0.0756              -0.367           -0.252             -0.512  
## 19          0.0670               0.287            0.588              1.23   
## 20         -0.0462               0.192           -0.293              0.632  
## 21          0.0614              -0.202           -0.0843            -0.607  
## 22         -0.00264              0.932            0.367              0.986  
## 23         -0.0209              -0.142           -0.0982             0.270  
## 24          0.00368              0.00299          0.136              0.720  
## 25          0                    0                0                  0      
## 26         -0.144                0.148            0.141              0.310  
## 27          0.0393              -0.402            0.0231            -0.388  
## 28          0.0115               0.431           -0.232              0.0997 
## 29         -0.00529              0.351            0.204              0.625  
## 30         -0.0409              -0.254            0.518              0.133  
## 31          0.0259               0.0723          -0.509             -0.473  
## 32          0.0333               0.725            0.549              1.67   
## 33         -0.0107              -0.208            0.234             -0.0229 
## 34          0.0224               0.478           -0.599             -0.408  
## 35         -0.0492              -0.588            0.0810            -0.554  
## 36         -0.0138               0.801            0.321              1.38   
## 37          0                    0                0                  0      
## 38          0.152                0.643           -0.138              0.416  
## 39         -0.0472              -0.470            0.0772            -0.429  
## 40         -0.0381               0.976           -0.0515             0.875  
## 41          0.0670               0.206           -0.175             -0.00533
## 42         -0.0433              -0.103           -0.0986            -0.192  
## 43         -0.0144              -0.277            0.222             -0.116  
## 44          0.0188              -0.172           -0.00683           -0.178  
## 45          0.0226               0.726            0.00398            0.733  
## 46          0.0130               0.0438           0.105              0.154  
## 47         -0.000453             0.00348         -0.0814            -0.0782 
## 48         -0.0321              -0.0426           0.105              0.0576 
##    `Equity-Multiplier` `Return-On-Equity` `Return-On-Total-Capital`
##                  <dbl>              <dbl>                     <dbl>
##  1             0                 0                          0      
##  2            -0.181             0.532                      0.108  
##  3             0.0366           -0.467                     -0.378  
##  4             0.267             1.29                       0.294  
##  5            -0.105            -0.192                      0.139  
##  6             0.449             0.406                     -0.307  
##  7            -0.336            -0.392                      0.537  
##  8             0.216             0.222                     -0.193  
##  9             0.0169           -0.252                     -0.269  
## 10            -0.235            -0.192                     -0.0211 
## 11             0.00829           0.523                      0.928  
## 12             1.00              0.000367                  -0.677  
## 13             0                 0                          0      
## 14             0.282             0.293                      0.740  
## 15            -0.109            -0.362                     -0.684  
## 16            -0.00412           1.01                       2.07   
## 17             0.148             0.300                     -0.264  
## 18            -0.103            -0.575                     -0.331  
## 19             0.537             2.14                       0.920  
## 20            -0.345            -0.448                     -0.187  
## 21             0.0237           -0.252                     -0.335  
## 22             0.310             2.46                       1.59   
## 23            -0.320            -0.474                      0.0107 
## 24             0.326             0.511                     -0.360  
## 25             0                 0                          0      
## 26             0.412             0.850                     -0.00797
## 27             0.0172           -0.378                     -0.264  
## 28            -0.375            -0.313                     -0.0823 
## 29             0.115             0.812                      0.506  
## 30             0.412             0.600                      0.215  
## 31             0.0172           -0.464                     -0.358  
## 32            -0.375             0.669                      1.18   
## 33             0.701             0.662                     -0.151  
## 34            -0.485            -0.695                     -0.0904 
## 35             0.0149           -0.548                     -0.698  
## 36             0.319             2.14                       1.83   
## 37             0                 0                          0      
## 38            -0.260             0.0483                    -0.0892 
## 39             0.192            -0.319                     -0.347  
## 40            -0.230             0.444                      0.680  
## 41            -0.0413           -0.0464                    -0.315  
## 42            -0.00836          -0.198                      0.177  
## 43             0.0467           -0.0749                    -0.175  
## 44             0.234             0.0149                    -0.0596 
## 45            -0.256             0.289                      0.369  
## 46             0.632             0.883                      0.282  
## 47            -0.293            -0.348                     -0.165  
## 48             0.221             0.291                      0.183  
##    `Operating-Return-On-Assets` `Fixed-Asset-Turnover`
##                           <dbl>                  <dbl>
##  1                       0                      0     
##  2                      -0.0590                -0.244 
##  3                      -0.366                 -0.0513
##  4                       0.285                  0.557 
##  5                       0.141                 -0.181 
##  6                      -0.315                  0.309 
##  7                       0.511                 -0.368 
##  8                      -0.197                  0.384 
##  9                      -0.343                 -0.218 
## 10                       0.114                  0.152 
## 11                       0.950                 -0.215 
## 12                      -0.682                  0.830 
## 13                       0                      0     
## 14                       0.336                  0.186 
## 15                      -0.685                  0.280 
## 16                       2.08                  -0.327 
## 17                      -0.258                  0.279 
## 18                      -0.327                 -0.231 
## 19                       0.866                  0.585 
## 20                      -0.189                 -0.305 
## 21                      -0.304                 -0.0722
## 22                       1.51                   0.317 
## 23                       0.0178                -0.192 
## 24                      -0.358                  0.533 
## 25                       0                      0     
## 26                      -0.277                  0.253 
## 27                      -0.277                 -0.0295
## 28                      -0.0835                -0.302 
## 29                       0.530                  0.273 
## 30                       0.219                  0.667 
## 31                      -0.370                 -0.534 
## 32                       1.18                   0.406 
## 33                      -0.119                  0.339 
## 34                      -0.122                 -0.676 
## 35                      -0.692                  0.191 
## 36                       1.84                   0.289 
## 37                       0                      0     
## 38                      -0.330                 -0.0881
## 39                      -0.345                 -0.0736
## 40                       0.698                 -0.142 
## 41                      -0.298                 -0.107 
## 42                       0.188                 -0.175 
## 43                      -0.181                  0.392 
## 44                      -0.0891                -0.124 
## 45                       0.401                  0.0202
## 46                       0.251                  0.0533
## 47                      -0.157                 -0.0479
## 48                       0.205                  0.316

RATIOS SHEET: This sheet contains the measures for each quarter of the year for each company Which is comparable.

Which Contain Four Main Measures

First: Financial_Health Measures

library(ggplot2)
library(plotly)
## 
## Attaching package: 'plotly'
## The following object is masked from 'package:ggplot2':
## 
##     last_plot
## The following object is masked from 'package:stats':
## 
##     filter
## The following object is masked from 'package:graphics':
## 
##     layout
library(dplyr)
library(tidyr)
# Define the data
quarters <- c('21-Q1', '21-Q2', '21-Q3', '21-Q4', 
              '22-Q1', '22-Q2', '22-Q3', '22-Q4', 
              '23-Q1', '23-Q2', '23-Q3', '23-Q4')

company_tech_gross <- c(44, 54, 40, 48, 51, 46, 47, 47, 45, 44, 55, 40)
company_speed_gross <- c(43, 41, 43, 56, 52, 45, 50, 48, 42, 58, 57, 56)
company_maclr_gross <- c(49, 44, 40, 46, 52, 46, 46, 59, 50, 60, 45, 52)
company_dain_gross <- c(49, 44, 41, 51, 58, 52, 42, 40, 56, 50, 51, 54)

company_tech_ebit <- c(14, 31, 17, 26, 22, 23, 27, 20, 17, 18, 31, 11)
company_speed_ebit <- c(14, 28, 13, 26, 25, 17, 21, 26, 19, 38, 33, 33)
company_maclr_ebit <- c(16, 22, 13, 18, 24, 19, 20, 33, 26, 38, 16, 30)
company_dain_ebit <- c(16, 23, 13, 26, 30, 28, 20, 17, 28, 29, 29, 29)

company_tech_net <- c(10, 21, 11, 18, 15, 15, 18, 13, 12, 13, 21, 7)
company_speed_net <- c(14, 11, 8, 18, 17, 11, 14, 17, 13, 26, 22, 22)
company_maclr_net <- c(12, 14, 8, 12, 16, 12, 13, 22, 18, 26, 11, 19)
company_dain_net <- c(10, 16, 9, 17, 21, 18, 13, 11, 19, 20, 20, 19)

data_gross <- data.frame(
  Quarter = quarters,
  Tech = company_tech_gross,
  Speed = company_speed_gross,
  Maclr = company_maclr_gross,
  Dain = company_dain_gross,
  Measure = "Gross_Profit_Margin"
)

data_ebit <- data.frame(
  Quarter = quarters,
  Tech = company_tech_ebit,
  Speed = company_speed_ebit,
  Maclr = company_maclr_ebit,
  Dain = company_dain_ebit,
  Measure = "EBIT_Margin"
)

data_net <- data.frame(
  Quarter = quarters,
  Tech = company_tech_net,
  Speed = company_speed_net,
  Maclr = company_maclr_net,
  Dain = company_dain_net,
  Measure = "Net_Profit_Margin"
)

data <- rbind(data_gross, data_ebit, data_net)

# Use pivot_longer to reshape the data
data <- data %>% pivot_longer(cols = c(Tech, Speed, Maclr, Dain), names_to = "Company", values_to = "Value")
# Filter data for Gross Profit Margin
data_gross_filtered <- data %>% filter(Measure == "Gross_Profit_Margin")

# Plot Gross Profit Margin
p_gross <- ggplot(data_gross_filtered, aes(x = Quarter, y = Value, fill = Company)) +
  geom_bar(stat = "identity", position = "dodge") +
  labs(title = "Gross Profit Margin Comparison",
       x = "Year-Quarter",
       y = "Gross Profit Margin (%)",
       fill = "Company") +
  theme_minimal() +
  theme(axis.text.x = element_text(angle = 45, hjust = 1))

ggplotly(p_gross)
# Filter data for EBIT Margin
data_ebit_filtered <- data %>% filter(Measure == "EBIT_Margin")

# Plot EBIT Margin
p_ebit <- ggplot(data_ebit_filtered, aes(x = Quarter, y = Value, fill = Company)) +
  geom_bar(stat = "identity", position = "dodge") +
  labs(title = "EBIT Margin Comparison",
       x = "Year-Quarter",
       y = "EBIT Margin (%)",
       fill = "Company") +
  theme_minimal() +
  theme(axis.text.x = element_text(angle = 45, hjust = 1))

ggplotly(p_ebit)
# Filter data for Net Profit Margin
data_net_filtered <- data %>% filter(Measure == "Net_Profit_Margin")

# Plot Net Profit Margin
p_net <- ggplot(data_net_filtered, aes(x = Quarter, y = Value, fill = Company)) +
  geom_bar(stat = "identity", position = "dodge") +
  labs(title = "Net Profit Margin Comparison",
       x = "Year-Quarter",
       y = "Net Profit Margin (%)",
       fill = "Company") +
  theme_minimal() +
  theme(axis.text.x = element_text(angle = 45, hjust = 1))

ggplotly(p_net)
# Load required packages
library(ggplot2)
library(plotly)
library(dplyr)
library(tidyr)
# Define the data
quarters <- c('21-Q1', '21-Q2', '21-Q3', '21-Q4', 
              '22-Q1', '22-Q2', '22-Q3', '22-Q4', 
              '23-Q1', '23-Q2', '23-Q3', '23-Q4')

company_tech_roa <- c(9, 15, 10, 33, 19, 11, 13, 27, 10, 8, 20, 16)
company_speed_roa <- c(10, 13, 5, 29, 15, 7, 16, 26, 10, 21, 26, 45)
company_maclr_roa <- c(12, 16, 10, 11, 17, 19, 10, 27, 27, 16, 7, 17)
company_dain_roa <- c(11, 16, 9, 17, 17, 14, 12, 10, 17, 20, 18, 19)

company_tech_roe <- c(17, 27, 14, 32, 26, 37, 22, 27, 20, 17, 25, 25)
company_speed_roe <- c(15, 19, 12, 24, 31, 13, 42, 23, 17, 60, 31, 47)
company_maclr_roe <- c(24, 44, 27, 19, 34, 54, 29, 48, 80, 24, 11, 35)
company_dain_roe <- c(28, 30, 20, 29, 28, 22, 21, 21, 27, 51, 33, 43)

company_tech_oroa <- c(28, 26, 16, 21, 24, 17, 25, 20, 13, 15, 29, 9)
company_speed_oroa <- c(20, 27, 9, 26, 19, 13, 24, 20, 14, 35, 35, 23)
company_maclr_oroa <- c(32, 23, 17, 15, 23, 28, 18, 39, 34, 30, 9, 26)
company_dain_oroa <- c(36, 24, 16, 27, 19, 23, 18, 17, 24, 29, 25, 30)

data_roa <- data.frame(
  Quarter = quarters,
  Tech = company_tech_roa,
  Speed = company_speed_roa,
  Maclr = company_maclr_roa,
  Dain = company_dain_roa,
  Measure = "ROA"
)

data_roe <- data.frame(
  Quarter = quarters,
  Tech = company_tech_roe,
  Speed = company_speed_roe,
  Maclr = company_maclr_roe,
  Dain = company_dain_roe,
  Measure = "ROE"
)

data_oroa <- data.frame(
  Quarter = quarters,
  Tech = company_tech_oroa,
  Speed = company_speed_oroa,
  Maclr = company_maclr_oroa,
  Dain = company_dain_oroa,
  Measure = "Operating_ROA"
)

data <- rbind(data_roa, data_roe, data_oroa)

# Use pivot_longer to reshape the data
data <- data %>% pivot_longer(cols = c(Tech, Speed, Maclr, Dain), names_to = "Company", values_to = "Value")
# Filter data for ROA
data_roa_filtered <- data %>% filter(Measure == "ROA")

# Plot ROA
p_roa <- ggplot(data_roa_filtered, aes(x = Quarter, y = Value, fill = Company)) +
  geom_bar(stat = "identity", position = "dodge") +
  labs(title = "ROA Comparison",
       x = "Year-Quarter",
       y = "ROA (%)",
       fill = "Company") +
  theme_minimal() +
  theme(axis.text.x = element_text(angle = 45, hjust = 1))

ggplotly(p_roa)
# Filter data for ROE
data_roe_filtered <- data %>% filter(Measure == "ROE")

# Plot ROE
p_roe <- ggplot(data_roe_filtered, aes(x = Quarter, y = Value, fill = Company)) +
  geom_bar(stat = "identity", position = "dodge") +
  labs(title = "ROE Comparison",
       x = "Year-Quarter",
       y = "ROE (%)",
       fill = "Company") +
  theme_minimal() +
  theme(axis.text.x = element_text(angle = 45, hjust = 1))

ggplotly(p_roe)
# Filter data for Operating ROA
data_oroa_filtered <- data %>% filter(Measure == "Operating_ROA")

# Plot Operating ROA
p_oroa <- ggplot(data_oroa_filtered, aes(x = Quarter, y = Value, fill = Company)) +
  geom_bar(stat = "identity", position = "dodge") +
  labs(title = "Operating ROA Comparison",
       x = "Year-Quarter",
       y = "Operating ROA (%)",
       fill = "Company") +
  theme_minimal() +
  theme(axis.text.x = element_text(angle = 45, hjust = 1))

ggplotly(p_oroa)

Second: Solvency Measures

library(ggplot2)
library(plotly)
library(dplyr)
library(tidyr)
# Define the data
quarters <- c('21-Q1', '21-Q2', '21-Q3', '21-Q4', 
              '22-Q1', '22-Q2', '22-Q3', '22-Q4', 
              '23-Q1', '23-Q2', '23-Q3', '23-Q4')

company_tech_debt_to_assets <- c(36, 28, 30, 43, 38, 51, 33, 41, 45, 31, 33, 59)
company_speed_debt_to_assets <- c(26, 40, 33, 34, 43, 37, 52, 37, 37, 51, 31, 47)
company_maclr_debt_to_assets <- c(43, 56, 56, 35, 43, 56, 56, 35, 57, 27, 31, 43)
company_dain_debt_to_assets <- c(50, 40, 46, 37, 35, 35, 36, 44, 29, 53, 39, 50)

company_tech_debt_to_equity <- c(66, 42, 46, 84, 67, 130, 56, 85, 94, 50, 53, 191)
company_speed_debt_to_equity <- c(38, 77, 56, 58, 83, 64, 138, 64, 66, 119, 50, 99)
company_maclr_debt_to_equity <- c(86, 156, 158, 62, 86, 156, 158, 62, 173, 42, 49, 90)
company_dain_debt_to_equity <- c(126, 76, 103, 64, 58, 58, 62, 92, 46, 136, 72, 110)

company_tech_debt_to_capital <- c(40, 30, 32, 46, 40, 57, 36, 46, 48, 33, 34, 66)
company_speed_debt_to_capital <- c(27, 43, 36, 37, 45, 39, 58, 39, 40, 54, 33, 50)
company_maclr_debt_to_capital <- c(46, 61, 61, 38, 46, 61, 61, 38, 63, 30, 33, 47)
company_dain_debt_to_capital <- c(56, 43, 51, 39, 37, 37, 38, 48, 31, 58, 42, 52)

data_debt_to_assets <- data.frame(
  Quarter = quarters,
  Tech = company_tech_debt_to_assets,
  Speed = company_speed_debt_to_assets,
  Maclr = company_maclr_debt_to_assets,
  Dain = company_dain_debt_to_assets,
  Measure = "Debt_To_Assets"
)

data_debt_to_equity <- data.frame(
  Quarter = quarters,
  Tech = company_tech_debt_to_equity,
  Speed = company_speed_debt_to_equity,
  Maclr = company_maclr_debt_to_equity,
  Dain = company_dain_debt_to_equity,
  Measure = "Debt_To_Equity"
)

data_debt_to_capital <- data.frame(
  Quarter = quarters,
  Tech = company_tech_debt_to_capital,
  Speed = company_speed_debt_to_capital,
  Maclr = company_maclr_debt_to_capital,
  Dain = company_dain_debt_to_capital,
  Measure = "Debt_To_Capital"
)

data <- bind_rows(data_debt_to_assets, data_debt_to_equity, data_debt_to_capital)

data <- data %>% pivot_longer(cols = c(Tech, Speed, Maclr, Dain), names_to = "Company", values_to = "Value")
# Filter data for Debt-To-Assets
data_debt_to_assets_filtered <- data %>% filter(Measure == "Debt_To_Assets")

# Plot Debt-To-Assets
p_debt_to_assets <- ggplot(data_debt_to_assets_filtered, aes(x = Quarter, y = Value, fill = Company)) +
  geom_bar(stat = "identity", position = "dodge") +
  labs(title = "Debt-To-Assets Comparison",
       x = "Year-Quarter",
       y = "Debt-To-Assets (%)",
       fill = "Company") +
  theme_minimal() +
  theme(axis.text.x = element_text(angle = 45, hjust = 1))

ggplotly(p_debt_to_assets)
# Filter data for Debt-To-Equity
data_debt_to_equity_filtered <- data %>% filter(Measure == "Debt_To_Equity")

# Plot Debt-To-Equity
p_debt_to_equity <- ggplot(data_debt_to_equity_filtered, aes(x = Quarter, y = Value, fill = Company)) +
  geom_bar(stat = "identity", position = "dodge") +
  labs(title = "Debt-To-Equity Comparison",
       x = "Year-Quarter",
       y = "Debt-To-Equity (%)",
       fill = "Company") +
  theme_minimal() +
  theme(axis.text.x = element_text(angle = 45, hjust = 1))

ggplotly(p_debt_to_equity)
# Filter data for Debt-To-Capital
data_debt_to_capital_filtered <- data %>% filter(Measure == "Debt_To_Capital")

# Plot Debt-To-Capital
p_debt_to_capital <- ggplot(data_debt_to_capital_filtered, aes(x = Quarter, y = Value, fill = Company)) +
  geom_bar(stat = "identity", position = "dodge") +
  labs(title = "Debt-To-Capital Comparison",
       x = "Year-Quarter",
       y = "Debt-To-Capital (%)",
       fill = "Company") +
  theme_minimal() +
  theme(axis.text.x = element_text(angle = 45, hjust = 1))

ggplotly(p_debt_to_capital)

Third: Activity Measures

library(ggplot2)
library(plotly)
library(dplyr)
library(tidyr)
# Define the data
quarters <- c('21-Q1', '21-Q2', '21-Q3', '21-Q4', 
              '22-Q1', '22-Q2', '22-Q3', '22-Q4', 
              '23-Q1', '23-Q2', '23-Q3', '23-Q4')

# Data for each measure
company_tech_receivable <- c(19.28, 9.09, 10.68, 7.02, 5.89, 8.58, 4.06, 5.09, 13.71, 6.92, 3.64, 10.73)
company_speed_receivable <- c(10.52, 6.64, 4.39, 4.82, 12.17, 7.92, 4.39, 8.04, 7.16, 5.41, 6.24, 11.57)
company_maclr_receivable <- c(18.78, 6.94, 7.54, 8.55, 9.97, 5.74, 7.53, 5.90, 7.43, 6.24, 8.84, 3.66)
company_dain_receivable <- c(14.71, 6.55, 7.75, 7.32, 13.50, 5.61, 6.42, 6.54, 6.22, 5.62, 7.21, 4.86)

company_tech_payable <- c(11.36, 5.30, 10.47, 7.01, 9.05, 5.63, 5.73, 7.80, 12.32, 15.27, 7.33, 6.88)
company_speed_payable <- c(10.30, 8.03, 5.02, 6.35, 6.10, 7.59, 7.27, 4.50, 11.34, 12.63, 7.23, 5.08)
company_maclr_payable <- c(18.05, 8.65, 9.21, 5.30, 6.40, 11.97, 5.71, 6.08, 15.92, 6.01, 4.62, 6.31)
company_dain_payable <- c(11.10, 6.96, 8.95, 6.96, 5.47, 9.59, 11.25, 9.87, 10.72, 11.89, 5.98, 9.08)

company_tech_inventory <- c(12.11, 5.39, 9.49, 5.58, 7.46, 6.80, 7.25, 6.58, 4.47, 5.81, 8.76, 6.85)
company_speed_inventory <- c(11.73, 7.30, 4.24, 6.86, 5.87, 6.11, 8.66, 6.43, 7.04, 6.18, 8.61, 6.05)
company_maclr_inventory <- c(14.01, 6.02, 6.14, 4.54, 6.37, 8.32, 3.80, 4.88, 9.64, 5.99, 5.24, 6.41)
company_dain_inventory <- c(10.17, 5.76, 7.14, 5.06, 3.64, 7.58, 7.69, 7.59, 6.17, 10.79, 8.19, 7.74)

company_tech_cash <- c(16.95, 39.09, 37.78, 65.33, 70.60, 31.40, 76.44, 80.36, 78.61, 91.63, 92.15, 34.22)
company_speed_cash <- c(30.39, 59.54, 96.43, 71.40, 32.30, 57.68, 75.05, 21.08, 70.64, 97.63, 50.35, 20.02)
company_maclr_cash <- c(25.27, 71.06, 68.26, 54.23, 36.85, 76.96, 80.50, 76.71, 64.05, 58.65, 32.01, 98.85)
company_dain_cash <- c(27.80, 66.60, 57.39, 69.60, 60.59, 75.15, 71.85, 66.98, 83.79, 68.07, 34.10, 82.05)

data_receivable <- data.frame(
  Quarter = quarters,
  Company = rep(c('Tech', 'Speed', 'Maclr', 'Dain'), each = length(quarters)),
  Value = c(company_tech_receivable, company_speed_receivable, company_maclr_receivable, company_dain_receivable),
  Measure = 'Receivable Turnover'
)

data_payable <- data.frame(
  Quarter = quarters,
  Company = rep(c('Tech', 'Speed', 'Maclr', 'Dain'), each = length(quarters)),
  Value = c(company_tech_payable, company_speed_payable, company_maclr_payable, company_dain_payable),
  Measure = 'Payable Turnover'
)

data_inventory <- data.frame(
  Quarter = quarters,
  Company = rep(c('Tech', 'Speed', 'Maclr', 'Dain'), each = length(quarters)),
  Value = c(company_tech_inventory, company_speed_inventory, company_maclr_inventory, company_dain_inventory),
  Measure = 'Inventory Turnover'
)

data_cash <- data.frame(
  Quarter = quarters,
  Company = rep(c('Tech', 'Speed', 'Maclr', 'Dain'), each = length(quarters)),
  Value = c(company_tech_cash, company_speed_cash, company_maclr_cash, company_dain_cash),
  Measure = 'Cash Conversion Cycle'
)

data <- bind_rows(data_receivable, data_payable, data_inventory, data_cash)
# Filter data for Receivable Turnover
data_receivable_filtered <- data %>% filter(Measure == "Receivable Turnover")

# Plot Receivable Turnover
p_receivable <- ggplot(data_receivable_filtered, aes(x = Quarter, y = Value, fill = Company)) +
  geom_bar(stat = "identity", position = "dodge") +
  labs(title = "Receivable Turnover Comparison",
       x = "Year-Quarter",
       y = "Receivable Turnover",
       fill = "Company") +
  theme_minimal() +
  theme(axis.text.x = element_text(angle = 45, hjust = 1))

ggplotly(p_receivable)
# Filter data for Payable Turnover
data_payable_filtered <- data %>% filter(Measure == "Payable Turnover")

# Plot Payable Turnover
p_payable <- ggplot(data_payable_filtered, aes(x = Quarter, y = Value, fill = Company)) +
  geom_bar(stat = "identity", position = "dodge") +
  labs(title = "Payable Turnover Comparison",
       x = "Year-Quarter",
       y = "Payable Turnover",
       fill = "Company") +
  theme_minimal() +
  theme(axis.text.x = element_text(angle = 45, hjust = 1))

ggplotly(p_payable)
# Filter data for Inventory Turnover
data_inventory_filtered <- data %>% filter(Measure == "Inventory Turnover")

# Plot Inventory Turnover
p_inventory <- ggplot(data_inventory_filtered, aes(x = Quarter, y = Value, fill = Company)) +
  geom_bar(stat = "identity", position = "dodge") +
  labs(title = "Inventory Turnover Comparison",
       x = "Year-Quarter",
       y = "Inventory Turnover",
       fill = "Company") +
  theme_minimal() +
  theme(axis.text.x = element_text(angle = 45, hjust = 1))

ggplotly(p_inventory)
# Filter data for Cash Conversion Cycle
data_cash_filtered <- data %>% filter(Measure == "Cash Conversion Cycle")

# Plot Cash Conversion Cycle
p_cash <- ggplot(data_cash_filtered, aes(x = Quarter, y = Value, fill = Company)) +
  geom_bar(stat = "identity", position = "dodge") +
  labs(title = "Cash Conversion Cycle Comparison",
       x = "Year-Quarter",
       y = "Cash Conversion Cycle",
       fill = "Company") +
  theme_minimal() +
  theme(axis.text.x = element_text(angle = 45, hjust = 1))

ggplotly(p_cash)

Finally: Liquidity Measures

library(ggplot2)
library(dplyr)
library(tidyr)
# Define the data
quarters <- c('21-Q1', '21-Q2', '21-Q3', '21-Q4', 
              '22-Q1', '22-Q2', '22-Q3', '22-Q4', 
              '23-Q1', '23-Q2', '23-Q3', '23-Q4')

# Current Ratio data
current_ratio_tech <- c(1.60, 1.71, 1.22, 1.91, 1.23, 1.78, 1.71, 1.48, 1.42, 2.14, 1.69, 1.16)
current_ratio_speed <- c(2.12, 1.20, 1.87, 1.49, 1.31, 1.82, 1.00, 1.93, 1.87, 1.39, 1.17, 1.69)
current_ratio_maclr <- c(2.37, 1.61, 1.68, 1.31, 2.37, 1.61, 1.68, 1.31, 1.23, 1.48, 2.40, 1.59)
current_ratio_dain <- c(1.26, 2.63, 1.63, 1.80, 1.65, 1.73, 2.24, 1.07, 1.72, 1.02, 1.24, 1.82)

# Quick Ratio data
quick_ratio_tech <- c(1.19, 1.34, 0.86, 1.48, 0.95, 1.51, 1.33, 1.03, 0.95, 1.77, 1.46, 0.71)
quick_ratio_speed <- c(1.71, 0.83, 1.51, 1.14, 0.99, 1.47, 0.77, 1.62, 1.48, 1.12, 0.89, 1.49)
quick_ratio_maclr <- c(1.90, 1.14, 1.13, 1.03, 1.90, 1.14, 1.13, 1.03, 1.03, 1.19, 1.83, 1.28)
quick_ratio_dain <- c(0.90, 2.12, 1.12, 1.26, 1.39, 1.43, 1.71, 0.79, 1.47, 0.82, 1.02, 1.50)

data_current <- data.frame(
  Quarter = rep(quarters, 4),
  Company = rep(c('Tech', 'Speed', 'Maclr', 'Dain'), each = length(quarters)),
  Value = c(current_ratio_tech, current_ratio_speed, current_ratio_maclr, current_ratio_dain),
  Measure = 'Current Ratio'
)

data_quick <- data.frame(
  Quarter = rep(quarters, 4),
  Company = rep(c('Tech', 'Speed', 'Maclr', 'Dain'), each = length(quarters)),
  Value = c(quick_ratio_tech, quick_ratio_speed, quick_ratio_maclr, quick_ratio_dain),
  Measure = 'Quick Ratio'
)

data <- bind_rows(data_current, data_quick)
# Filter data for Current Ratio
data_current_filtered <- data %>% filter(Measure == "Current Ratio")

# Plot Current Ratio
p_current <- ggplot(data_current_filtered, aes(x = Quarter, y = Value, fill = Company)) +
  geom_bar(stat = "identity", position = "dodge") +
  labs(title = "Current Ratio Comparison",
       x = "Year-Quarter",
       y = "Current Ratio",
       fill = "Company") +
  theme_minimal() +
  theme(axis.text.x = element_text(angle = 45, hjust = 1))

ggplotly(p_current)
# Filter data for Quick Ratio
data_quick_filtered <- data %>% filter(Measure == "Quick Ratio")

# Plot Quick Ratio
p_quick <- ggplot(data_quick_filtered, aes(x = Quarter, y = Value, fill = Company)) +
  geom_bar(stat = "identity", position = "dodge") +
  labs(title = "Quick Ratio Comparison",
       x = "Year-Quarter",
       y = "Quick Ratio",
       fill = "Company") +
  theme_minimal() +
  theme(axis.text.x = element_text(angle = 45, hjust = 1))

ggplotly(p_quick)

Conclusions:

Speed: Upon reviewing its data, it is evident that this company is the dominant player in the commercial sector. This dominance has allowed it to impose strict controls on Accounts Receivable, enabling the company to collect its funds promptly at the end of each quarter (“For example, if a customer purchases on account for $100,000 at the beginning of Q1 2021, they have until the end of Q1 2022 to settle the amount due”). This practice contributes to fluctuations in the Cash Conversion Cycle each year. Regarding the company’s debt, the Solvency Ratios indicate that the company leverages its market power and dominance to increase its borrowing capacity. This has significantly impacted the Net Profit Margin, as the higher level of debt has effectively reduced the company’s tax burden. In terms of profitability, the key indicators, ROE (Return on Equity) and OROA (Operating Return on Operating Assets), show positive performance for two reasons. Firstly, OROA remains strong because the company has maintained stable inventory turnover (meaning the period in which the inventory is quickly sold). Secondly, ROE has remained stable due to the improvement and consistency in the Dupont Analysis.

Maclr: Similar to the previous company, Maclr has comparable Margin rates, which is expected for all companies in this sector due to the above-average economic conditions and demand. In contrast to the previous company, Maclr does not impose any restrictions on Accounts Receivables. This is evident from the low Receivable Turnover over the years, which has significantly impacted the Cash Conversion Cycle by extending it. This extension is detrimental to any commercial company aiming to shorten the cycle for quick cash collection and inventory purchases. Consequently, this has also negatively affected the Activity Ratios, showing a decline over the years. Regarding Solvency, despite the cash flow issue, the company’s Net Profit Margin remains stable and does not decline. This is because the company heavily relies on external debt rather than operating cash flow and liquidity. Although this strategy has reduced taxes and increased net income, it places the company at high risk of bankruptcy if it fails to meet its debt obligations. This issue is further highlighted by the declining Profitability Ratios over the coming years, confirming the problem of reduced operating efficiency. Additionally, the declining inventory turnover over the years indicates that the company is struggling with its operational systems.

Dain: Regarding Margins, there are no issues, and the indicators are normal, similar to other companies in the same sector. However, Dain faces a problem similar to Maclr, as it does not appear to impose any restrictions on Accounts Receivables. The consequences of this have already been discussed in the case of Maclr. One significant difference is that Dain has a high inventory turnover, indicating it sells its products quickly, almost surpassing the dominant company, Speed. This efficiency has also helped Dain reduce its Cash Conversion Cycle. Additionally, Dain has managed to extend its Payable Turnover without adversely affecting its operations over the years. Therefore, its only issue lies in the Receivable Turnover. Regarding debt, Dain is similar to Maclr, except for the bankruptcy risk. Dain has sufficient liquidity from its operating activities to manage its debt obligations, especially short-term debts.

Tech: Unlike the other companies, Tech shows a decrease in Margin Ratios, which is unusual compared to the surrounding companies. Another issue is the lack of restrictions on Accounts Receivables, despite stable inventory turnover rates and an increase in Payable Turnover. The lack of controls on Accounts Receivables has significantly extended the Cash Conversion Cycle due to the decrease in Receivable Turnover Ratio. This situation poses a greater risk to the company, particularly if bad debt and the Allowance for Doubtful Accounts increase, which could severely weaken its liquidity ratios. Although the company does not rely on debt to the same extent as other companies, this will affect the stability of its operating systems. The ROA indicator is stable but tends to decline in the coming years. The OROA has decreased significantly due to the company’s deteriorating ability to increase sales and another reason that will be mentioned later. Now, addressing the crucial point, the company has declining Margins despite the surrounding companies not experiencing similar issues. If we look at the Gross Profit Margin, it is lower compared to other companies. This could be due to one of two reasons: either the company is not well-known and thus sells less, which is unlikely since the data shows that all four companies have nearly equal profits, or the second and more likely reason is that Tech’s product pricing is higher than that of other companies. Upon investigating, it was found that Tech has higher Costs of Goods Sold compared to the other companies. Regarding the EBIT Margin (Earnings Before Interest and Tax), it has been low over the years, also due to higher Operating Expenses than the other companies. Ultimately, this has resulted in a lower Net Profit Margin. Additionally, the lower debt levels compared to other companies have led to higher taxes for Tech compared to its peers.

->Now that we have reviewed each company, summarizing their advantages and disadvantages, let’s discuss the solutions that should be presented to Tech, in order to make it competitive with Speed and other Companies.

1-Cost Analysis and Value Engineering: The first step Tech should take is to thoroughly examine its costs by implementing value engineering techniques. This involves identifying and eliminating all non-value-added activities to reduce overall costs. By doing so, the company can lower its product prices, thereby increasing its Gross Profit Margin and enhancing its inventory turnover.

2-Implementing Appropriate Controls on Accounts Receivables: After reducing prices, the company should introduce suitable controls on Accounts Receivables that align with its market position. This strategy will help increase the Receivable Turnover, thereby shortening the Cash Conversion Cycle. Consequently, this will improve liquidity and boost operating activities.

3-Optimizing Debt-to-Equity Ratio: Once the company stabilizes and its market value increases, it can leverage the third crucial factor: optimizing its Debt-to-Equity ratio. By aligning its debt levels with its financial position and liquidity at that time, the company can increase its Net Profit Margin and benefit from a reduction in taxes.

Implementing these strategies will enhance Tech’s competitiveness with Speed and other Companies and improve its overall financial performance.